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Information for ruling 600007698

This section is Advance Tariff Ruling

Start date
04 Aug 2023
Expiry date
03 Aug 2026
Description
Rock collection Contains Siltstone, Sandstone, Rock Salt, Coal, Limestone, Arkose, Conglomerate, Fossil Ferous Limestone, Mudstone, Shale, Travertine and Rock Gypsum Includes: identification chart Packaged in cardboard
Keywords
  • ROCKS AND MINERALS
  • LIMESTONE
  • SLATE
  • SANDSTONE
  • COAL
  • SETS
  • 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)). 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 type of packaging – cardboard 8 digit code 95030099 - Other than elsewhere specified; other than of plastics 10 digit code 9503009990 - Other than hand-made, of wood Also classified in accordance with: HSEN to chapter 95 HSEN to 9503