Information for ruling 600009457
This section is Advance Tariff Ruling
- Start date
- 16 Feb 2024
- Expiry date
- 15 Feb 2027
- Commodity code
- 9503007000 (opens in new tab)
- Description
- A toy set designed for children to play with including a purple plastic holder with an LED light that can be turned off. Batteries are required but not provided. There is also coated trace card inserts that are printed on both sides, along with 3 coloured marker pens (yellow, pink, and blue), a pink lanyard and cleaning cloth. Packaged in a closed retail gift box printed with artwork.
- Keywords
-
- LANYARD
- MARKERS
- LIGHTBOX
- STENCILS
- PENS
- BATTERY-OPERATED
- WIPE CLEAN
- WITH LED LIGHT
- ARTS AND CRAFTS
- TOYS
- LED LIGHT BULBS
- FOR CHILDREN
- 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 5(b) has been used to identify the type of packaging as a closed retail gift box printed with artwork. 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