Information for ruling 600007747
This section is Advance Tariff Ruling
- Start date
- 12 Jul 2023
- Expiry date
- 11 Jul 2026
- Commodity code
- 9503004990 (opens in new tab)
- Description
- A plastic toy in the shape of a tyrannosaurus rex (trex) dinosaur. This toy acts as slide projector and a room guard. The projector element works by inserting 3 slide discs into the projector facility located on the dinosaur. There are 24 images ,each one a meter in size. The room guard element is operated by a sensor, this is triggered by movement which results in the dinosaur making a roaring sound.
- Keywords
-
- MOVEMENT SENSORS
- PROJECTORS
- FOR CHILDREN
- DINOSAUR
- REPRESENTING ANIMALS
- TOYS
- SLIDE PROJECTORS
- OF PLASTIC
- 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)) Classification has been determined in accordance with the following: 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 8 Digit code 95030049: Toys representing animals or non-human creatures,other than stuffed 10 Digit code 9503004990: Other than hand -made, of wood Also classified in accordance with: Harmonised System Explanatory Notes to heading 9503