Information for ruling 600009379
This section is Advance Tariff Ruling
- Start date
- 19 Dec 2023
- Expiry date
- 18 Dec 2026
- Commodity code
- 9503007000 (opens in new tab)
- Description
- A toy baking set and ingredients, Designed mainly for the entertainment of children. The set comes with cake ingredients (4 x cake mix, 2 x sprinkles, 2 Frosting Flavours) One silicon mould, a cardboard oven (not a functional oven) 1 measuring jug, 1 spatula, piping bags and car cake plates. The child mixes the cake mix with the right amount of water, the mixture is then poured into the silicon mould and placed in the cardboard oven. The cardboard oven is then placed into a normal domestic microwave oven and cooked for the prescribed time. Once the cake has cooked and cooled. Sprinkles and frosting can be applied to decorate the cake when cooled . Classified to Heading 1905 if presented separately. Example of the ingredients for the cake mix Flour, Sugar, Oat Flour, Powdered Buttermilk, Dried Egg, Butter Powder, Salt, Sour Cream Powder, Baking Powder Red Food Colouring, Beet Powder, Coco Powder. Example of the Frosting ingredients Powdered Sugar, Powdered Butter Coco Powder Salt All packaged together in a closed cardboard retail box. Other flavours and designs are available.
- Keywords
-
- FOR THE ENTERTAINMENT OF CHILDREN
- TOYS
- OF PLASTIC
- GOODS PUT UP IN SETS
- FOR BAKING
- 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 Interpretation Rules (GIR’s) GIR 1 has been used to classify the 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. Sealed cardboard box for retail sale. 8-digit code 95030070 other toys, put up in sets or outfits. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN’s) to heading 9503. Combined Nomenclature Explanatory Notes (CNEN’s) Chapter 95 Note 4. Combined Nomenclature Explanatory Notes (CNEN’s) to sub heading 95030070.