Information for ruling 600009453
This section is Advance Tariff Ruling
- Start date
- 16 Feb 2024
- Expiry date
- 15 Feb 2027
- Commodity code
- 9503009990 (opens in new tab)
- Description
- An arts and crafts set with animal shaped pieces of hardwood plywood. Available in either a dog and pig, or horse and cow set. Embedded with colours that are revealed upon contact with water. Also comes with a water brush and instruction leaflet. Packaged in a retailed closed card box.
- Keywords
-
- MIX WITH WATER
- ARTS AND CRAFTS
- PLYWOOD
- BRUSHES
- 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 (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 as a retailed closed card box. 8 Digit Code - 95030099 - Other than elsewhere specified in this heading, other than toy weapons; other than of plastics. 10 Digit Code - 9503009990 - Other than handmade, of wood. Also Classified in accordance with The Harmonised System Explanatory Notes (HSENs) to 9503.