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Information for ruling 600007275

This section is Advance Tariff Ruling

Start date
13 Jun 2023
Expiry date
12 Jun 2026
Description
A set of solid rubber balls. Each ball contains a dinosaur inside which is visible. These are packaged as a set. There are 8 balls to a set.
Keywords
  • TOYS
  • BALLS
  • OF RUBBER
  • PUT UP FOR RETAIL SALE
  • FOR CHILDREN
Justification
Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)) Classification has been determined in accordance with the following: General Interpretative Rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 9503: Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys; reduced-size ('scale') models and similar recreational models, working or not; puzzles of all kinds GIR 5b Has been used to identify the packaging. 8 Digit code 95030099:Other than of plastics 10 Digit code 9503009990: Other than hand- made of wood Also classified in accordance with: Harmonised System Explanatory Notes to heading 9503