Information for ruling 600009449
This section is Advance Tariff Ruling
- Start date
- 20 Dec 2023
- Expiry date
- 19 Dec 2026
- Commodity code
- 9503007000 (opens in new tab)
- Description
- Volcano Lab Kit Contains two chemicals, a volcano base, safety goggles, measuring cup, spoon and syringe. Not suitable for children under 8 and adult supervision is required. Simply combine the two safe chemicals with water for an instant fizzing reaction and red lava to ooze down the volcano. Packaged in retail box
- Keywords
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- TOYS
- PUT UP FOR RETAIL SALE
- CITRIC ACID
- GOODS PUT UP IN SETS
- SODIUM HYDROGEN CARBONATE
- 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)). 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 type of packaging - boxed. 8 Digit Code 95030070 – Other toys; put up in sets or outfits Also classified in accordance with: Chapter 95 Note 4 Harmonised System Explanatory Notes (HSENs) to 9503 refers