Information for ruling 600008605
This section is Advance Tariff Ruling
- Start date
- 31 Aug 2023
- Expiry date
- 30 Aug 2026
- Commodity code
- 9503005590 (opens in new tab)
- Description
- This is a music and light unit intended to play gentle soothing music for 20 minutes with coloured lights to calm the baby into a gentle sleep. It is to be attached to the babies cot rail with a Velcro strap. It uses 2 x AAA batteries and measures 28cm in length. It is made from plastic with a polyester ribbon with attaches a star to hang down. It is sold as a set and comes packed in a cardboard box.
- Keywords
-
- PLASTICS
- MUSICAL BOXES
- FOR HANGING UP
- FOR BABIES
- MUSICAL
- 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. The product is packed in a cardboard box. 8 Digit Code - 95030055 - Toys musical instruments and apparatus. 10 Digit Code - 9503005590 - Other than, hand-made of wood. Also classified in accordance with: The Harmonised System Explanatory Notes (HSENs) to 9503.