Information for ruling 600007930
This section is Advance Tariff Ruling
- Start date
- 03 Aug 2023
- Expiry date
- 02 Aug 2026
- Commodity code
- 9503007000 (opens in new tab)
- Description
- A cricket set. Comprising of one wooden cricket bat, noted as a size 3. Four wooden wickets, one wooden bale, one yellow fibre tennis style ball, one purpose bag to store the set. The items are fashioned from Poplar wood; in the main, but not exclusively. It has a wood blade cane handle covered by a rubber hand grip. The bag is made with a clear PVC front and mid blue polyester back with the product information visible inside it. purpose made for the set.
- Keywords
-
- OF WOOD
- GOODS PUT UP IN SETS
- OUTDOOR GAMES
- ARTICLES OF WOOD
- TOYS GAMES AND SPORTS EQUIPMENT
- 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)). 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 cricket bat is considered to be the essential character. GIR 5 has been used to identify the type of packaging. Packing specifically for the product. Fabric back with a clear polythene front and a label describing the set. 10-digit code 9503007000 other toys, put up in sets or outfits. Also classified in accordance with: Harmonised System Explanatory Notes to heading 9503 (ix) Combined Nomenclature Explanatory Notes to heading 95030070