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Information for ruling 600008500

This section is Advance Tariff Ruling

Start date
17 Nov 2023
Expiry date
16 Nov 2026
Description
Alphabet & Letter Sounds activity set Includes 26 uppercase lacing letters with string, 26 lowercase lacing letters with string, 26 double-sided alphabet cards, spinner, 10 double-sided reproducible worksheets, and Activity Guide packaging: cardboard retail box
Keywords
  • TOYS
  • LETTER CARDS
  • SETS
  • FOR CHILDREN
  • ACTIVITY SETS
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)). 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 5b has been used to identify the type of packaging – cardboard retail box 8 digit code 95030070 - Other toys, put up in sets or outfits Also classified in accordance with: Chapter 95 note 4 HSEN to chapter 95 CNEN to 95030070