Information for ruling 600007737
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 121-piece construction set that lights up. This includes flashing lights, glow-in-the-dark stickers, springs and gears all in a handy giant storage tub. Requires 3 AA batteries (not included). Product is made from plastic. Plastic storage packaging.
- Keywords
-
- TOYS
- FOR ASSEMBLING
- OF PLASTIC
- PUT UP FOR RETAIL SALE
- FOR CHILDREN
- CONSTRUCTIONAL TOYS
- 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