Information for ruling 600007735
This section is Advance Tariff Ruling
- Start date
- 24 Jul 2023
- Expiry date
- 23 Jul 2026
- Commodity code
- 9503003500 (opens in new tab)
- Description
- A 120-piece amusement park motorized set. Includes a handheld motor, carousel, Ferris wheel, bumper cars, roller coaster, play figures and enough colorful, spinning gears to make everything come to life. Encourages creativity and mechanical reasoning and builds motor skills. 3 AA batteries (not included). Product is made from plastic. Retail cardboard packaging.
- Keywords
-
- TOYS
- FOR ASSEMBLING
- OF PLASTIC
- CONSTRUCTIONAL TOYS
- GOODS PUT UP IN 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 3B has been used as the construction set is considered to be the essential character. GIR 5B has been used to identify the type of packaging: plastic container 8-digit code 95030035 - Other construction sets and constructional toys; Of plastics Also classified in accordance with: Harmonised System Explanatory Notes to heading 9503