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Information for ruling 600007720

This section is Advance Tariff Ruling

Start date
01 Aug 2023
Expiry date
31 Jul 2026
Description
science lab tool set Includes 1 large beaker, 1 small beaker, 1 measuring spoon, 3 test tubes, 1 pipette, 1 magnifying glass, 1 funnel, 2 syringes, 1 pair of goggles, 6 double-sided experiment cards, and teacher-developed Activity Guide. Product made from plastic and card Retail cardboard packaging
Keywords
  • WITH SCIENTIFIC AND MEASURING EQP.
  • MAGNIFIERS
  • TOYS
  • OF PLASTIC
  • GOGGLES
  • FOR CHILDREN
  • TEST TUBES
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 – Retail cardboard packaging 8 digit code 95030070 - Other toys, put up in sets or outfits Also classified in accordance with: HSEN to 9503