Information for ruling 600009211
This section is Advance Tariff Ruling
- Start date
- 22 Nov 2023
- Expiry date
- 21 Nov 2026
- Commodity code
- 9503008190 (opens in new tab)
- Description
- This is a toy plastic hand held gun that blows bubbles for entertainment. The gun is connected to a pouch via a tube; the pouch is in the design of a monster, that holds the bubble mixture and is worn across the shoulder by a strap It is green in colour. It is packed in a cardboard box and is produced in China for retail sale as a child's toy.
- Keywords
-
- FOR ENTERTAINMENT
- TOYS
- OF PLASTIC
- FOR CHILDREN
- BUBBLES
- DINOSAUR
- 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 of packaging. Packed in a cardboard box. 8 Digit Code - 95030081 - Other than, Toy weapons. 10 Digit Code - 9503008190 - Other than hand-made of wood Also classified in accordance with: The Harmonised System Explanatory Notes (HSENs) 9503 Note (D) refers.