Information for ruling 600009458
This section is Advance Tariff Ruling
- Start date
- 29 Dec 2023
- Expiry date
- 28 Dec 2026
- Commodity code
- 9503009590 (opens in new tab)
- Description
- A projector torch for children. It is made of plastic and comes with 3 interchangeable plastic discs that are inserted into the torch for entertainment, for viewing different images that project onto a wall. The torch requires 2 x AAA batteries, which are included and it is packed in a cardboard open box. It measures 116mm in length.
- Keywords
-
- IMAGE PROJECTORS
- PLASTICS
- FOR ENTERTAINMENT
- TOYS
- FOR CHILDREN
- PUT UP FOR RETAIL SALE
- TORCH
- BATTERIES
- 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, scooter, 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. Packed in an open cardboard box. 8 Digit Code 95030095 - Other than elsewhere specified; of plastics. 10 Digit Code 9503009590 - Other than cable car scale models for printing. Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to heading 9503.