Information for ruling 600007480
This section is Advance Tariff Ruling
- Start date
- 07 Jul 2023
- Expiry date
- 06 Jul 2026
- Commodity code
- 9503009590 (opens in new tab)
- Description
- Pack of 3 mini kaleidoscopes for children's parties. Made from polyproline and paper; it is a mauve colour with a red top and bottom and patterned with hearts and shapes on each item. They are packed in a clear plastic polybag with a card header.
- Keywords
-
- FOR CHILDREN
- FOR ENTERTAINMENT
- PUT UP FOR RETAIL SALE
- TOYS
- 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)). General Interpretative Rules (GIR): 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 classify the type of packaging: The products are packed in a clear plastic bag with a card header. 8 Digit Code - 95030095 - Other than elsewhere specified, Of plastics. 10 Digit Code - 9503009590 - Other than plastic cable-car scale models, whether or not with a motor, for printing. Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to heading 9503 refers.