Information for ruling 600007481
This section is Advance Tariff Ruling
- Start date
- 17 Jul 2023
- Expiry date
- 16 Jul 2026
- Commodity code
- 9503009590 (opens in new tab)
- Description
- A pack of 4 mini party clackers. The toy is handheld and when shaken it spins around and makes the balls clack for fun and entertainment. It is an ideal party bag filler. Packed in a cardboard backing with a blister front and comes in several different colours.
- Keywords
-
- FOR ENTERTAINMENT
- FOR CHILDREN
- TOYS
- PUT UP FOR RETAIL SALE
- 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 (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 cardboard back in a plastic blister pack. 8 Digit Code - 95030095 - Other than, of plastic. 10 Digit Code - 9503009590 - Other than cable car scale models for printing. Also classified in accordance with: The Harmonised System Explanatory Notes to heading 9503