Information for ruling 600008391
This section is Advance Tariff Ruling
- Start date
- 23 Nov 2023
- Expiry date
- 22 Nov 2026
- Commodity code
- 9503009590 (opens in new tab)
- Description
- A pack of 6 bubble wands. Three of the wands consist of a pink plastic tube filled with a bubble solution with a pink unicorn stopper at the top. The other three wands consist of a yellow plastic tube filled with a bubble solution with a yellow star stopper at the top. Both the star stopper and the unicorn stopper have a plastic wand attached which can be dipped into the bubble solution. Packaged together in a cardboard box.
- Keywords
-
- SOLUTIONS
- OF PLASTIC
- BUBBLES
- WANDS
- TUBES
- TOYS
- AS LIQUID
- Justification
- Classification has been determined in accordance with: 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 the 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 3 (B) has been used as the plastic wand is considered to be the essential character GIR 5 (B) has been used to identify the type of packaging used 8-Digit code 95030095 – Other than elsewhere specified or included in the heading; Other than toy weapons; Other than die-cast miniature models of metal; Other than portable interactive electronic education devices primarily designed for children; Of plastics 10-Digit code 9503009590 – Other than cable car scale models for printing Also classified in accordance with: Harmonised System Explanatory Notes (HSEN)s to Chapter 95 Harmonised System Explanatory Notes (HSEN)s to Heading 9503