Information for ruling 600009629
This section is Advance Tariff Ruling
- Start date
- 02 Feb 2024
- Expiry date
- 01 Feb 2027
- Commodity code
- 9503007590 (opens in new tab)
- Description
- The product is a Child's light up Snowman toy, this comprises of a small white handle, with a press button, on top of the handle is a Snowman head, when the button is pushed the Snowman head spins and lights up, while the handle gently vibrates. It is made from a combination of materials, including 60% Polystyrene, 30% Acrylonitrile Butadiene Styrene, and 10% Iron. Powered by two AA batteries. it features a small fabric loop that can be worn around the wrist. this toy is presented in an inner white box, and outer packaging is a plastic-free brown box.
- Keywords
-
- FOR VIBRATION EFFECT
- TOYS
- PUT UP FOR RETAIL SALE
- FLASHING LIGHTS
- 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)) General Interpretative Rules (GIRs): GIR 1 has been used to classify the 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 used 8- digit code 95030075-Other toys and models, incorporating a motor; Of plastics 10-digit code 9503007590- Other than cable car scale models for printing Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to Heading 9503 Additional Note 1 (a) to Chapter 95