Information for ruling 600009252
This section is Advance Tariff Ruling
- Start date
- 28 Nov 2023
- Expiry date
- 27 Nov 2026
- Commodity code
- 9503009990 (opens in new tab)
- Description
- A balance beam set, designed for young children to help develop balance and co ordination through play. The item consists of of 8 beams in different shapes, 10 connector pieces to connect the beams together, and 1 storage bag. The product is made of beech wood. The product is packaged in a box complete with a storage bag.
- Keywords
-
- FOR ENTERTAINMENT
- PUT UP FOR RETAIL SALE
- FOR CHILDREN
- BEECH WOOD
- ARTICLES OF WOOD
- 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)) Classification has been determined in accordance with the following: 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 packaging 8 Digit code 95030099: Other 10 Digit code 9503009990:Other than hand -made, of wood Also classified in accordance with: Harmonised System Explanatory Notes to heading 9503