Information for ruling 600007465
This section is Advance Tariff Ruling
- Start date
- 21 Jun 2023
- Expiry date
- 20 Jun 2026
- Commodity code
- 9503009990 (opens in new tab)
- Description
- This is a pack of 75 water bombs in an assortment of colours; they are made from latex and are to be filled with water to be used for play fighting and games. They are packed in a clear plastic bag with a card backing.
- Keywords
-
- OF LATEX
- FOR ENTERTAINMENT
- TOYS
- PUT UP FOR RETAIL SALE
- COLOURED
- Justification
- Classification has been determined in accordance with the following: For 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)). General Interpretative Rules (GIRs): 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 5(b) has been used to identify the type of packaging. The product is packed in a clear plastic bag with a card back. 8 Digit code 95030099 - Other than of plastic. 10 Digit Code 9503009990 - Other than hand-made, of wood. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) Note (VII) to heading 9503 refers.