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Information for ruling 600008383

This section is Advance Tariff Ruling

Start date
21 Aug 2023
Expiry date
20 Aug 2026
Description
This is a twist cube puzzle with each side is a different colour. The idea of the puzzle is to twist the cubes around to mix the colours up and then put all the colours back together in the same sequence. It is packaged in a blister card.
Keywords
  • FOR ENTERTAINMENT
  • OF PLASTIC
  • PUT UP FOR RETAIL SALE
  • TOYS
  • PUZZLES
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 (1)(b)). General Interpretative Rules (GIRs): 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 5(b) has been used to identify the type - Packed in a blister card. 8 Digit Code - 95030069 - Puzzles, other than of wood. Also classified in accordance with : The Harmonised System Explanatory Notes (HSENs) to heading 9503 Note (F).