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Information for ruling 600009455

This section is Advance Tariff Ruling

Start date
08 Jan 2024
Expiry date
07 Jan 2027
Description
A set of 3 different coloured egg shaped volcano hourglass. Intended to be used for sensory and viewing stimulation. You can flip the egg and watch it erupt inside as coloured snow falls to the bottom. Used as a calming accessory and ideal as a fidget toy. They come in colours black, red and blue. For ages 5 years and upwards. Made from plastic. Packed in a CDU (Card display unit).
Keywords
  • COLOURS
  • FOR CHILDREN
  • OF PLASTIC
  • MOVEMENT SENSORS
  • FOR ADULTS
  • STATUETTES, ORNAMENTAL ARTICLES
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 Interpreation) 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 Interpretative Rules (GIRs): GIR 1 has been used to classify this product by the terms of heading 3926 - Other articles of plastics and articles of other materials of headings 3901 to 3914. GIR 5 (b) Used to identify the type of packaging. Packed in a (CDU) card display unit. GIR 6 has been used to identify this product by the terms of heading 392640 - Statuettes and other ornamental articles. Also classified in accordance with The Harmonised System Explanatory Notes (HSENs) to heading 3926.