Information for ruling 600007541
This section is Advance Tariff Ruling
- Start date
- 23 Aug 2023
- Expiry date
- 22 Aug 2026
- Commodity code
- 9023008000 (opens in new tab)
- Description
- This product is a 3 1/2inch gauge model of a 4-6-2w/tank tender ‘Highland Lassie’ locomotive. It is built to a high standard. This item is well engineered and the locomotive weighs approx. 20kg and the dimensions are 147x22x30cm
- Keywords
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- TRAIN
- LOCOMOTIVES
- FOR DEMONSTRATIONAL PURPOSES
- RECREATIONAL MODELS
- 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)s: GIR 1 has been used to classify the product to heading 9023 - Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses Eight digit code 90230080 - Other than of a type used for teaching physics, chemistry or technical subjects Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to heading 9705 Harmonised System Explanatory Notes (HSENs) Note 9 to heading 9023