Information for ruling 600008604
This section is Advance Tariff Ruling
- Start date
- 31 Aug 2023
- Expiry date
- 30 Aug 2026
- Commodity code
- 9503009990 (opens in new tab)
- Description
- This is comforter, which is a soft fabric square measuring 20 x 20cm. The comforter has a smooth polyester on one side and a plush fabric on the reverse. It has 2 knotted corners and another corner it has short pieces of ribbon and on the last corner it has a plastic piece which is used for chewing on suitable for a baby teething. The comforter is a grey colour with pictures of rabbits and stars and moons on it, and the reverse side is a grey plush fabric. It is part of a set which was originally reference 600007975. It is sold as part of a baby bedtime set and is packed in a cardboard box.
- Keywords
-
- OF TEXTILE MATERIAL
- PUT UP FOR RETAIL SALE
- FOR BABIES
- TOYS
- 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 (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 of packaging. It is packed in a cardboard box. 8 Digit Code - 95030099 - Other than, elsewhere specified in this heading; other than toy weapons; other than of plastics. 10 Digit Code - 9503009990 - Other than hand made of wood. Also classified in accordance with The Harmonised System Explanatory Notes to heading 9503.