Information for ruling 600008151
This section is Advance Tariff Ruling
- Start date
- 19 Sep 2023
- Expiry date
- 18 Sep 2026
- Commodity code
- 9503007000 (opens in new tab)
- Description
- Product is a Rocket electric paint kit. To use, pieces of card are folded and assembled into a scene. A tube of electric paint is then used to paint a thin line on the board to create a circuit between a series of LED lights. A button is folded over to complete the circuit and the LEDs light up the scene. The LED lights have a power source of a 9v battery. Once complete, the rocket is designed to remain in the scene to be decorative. Product comes packaged in a paper box.
- Keywords
-
- TOY SETS
- FOR ENTERTAINMENT
- LED
- TOYS
- PRINTED CIRCUIT BOARDS
- GOODS PUT UP IN SETS
- OF PAPER
- CONSTRUCTION KITS
- 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 of 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 play value is considered to be the essential character. GIR 5b - has been used to identify the type of packaging as packaged in a cardboard box. 8 Digit Code 95030070 Other toys, put up in sets or outfits. Also classified in accordance with: The Harmonized System Explanatory Notes (HSENs) to heading 9503 including note (D)