Information for ruling 600009687
This section is Advance Tariff Ruling
- Start date
- 01 Feb 2024
- Expiry date
- 31 Jan 2027
- Commodity code
- 9503009590 (opens in new tab)
- Description
- A talking plastic stereoscopic microscope which features 5x magnification, dual eyepieces and a storage tray for the slides. It measures 23cm (H) and requires 3 AAA batteries (not included). It comes with 20 pre-prepared slides with 60 images and it provides 100 audio facts. It has 4 audio languages and comes with multilingual packaging and activity guide. It is packaged in a cardboard box for retail sale.
- Keywords
-
- OF PLASTIC
- MICROSCOPES
- BATTERY-OPERATED
- FOR CHILDREN
- STEREOSCOPIC
- Justification
- Classification has been determined in accordance with the following: - General Interpretative Rules (GIR)s: 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 5b - has been used to identify the type of packaging - a 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: Harmonized System Explanatory Notes (HSEN) to 9503 - Note (D) (xviii). Harmonized System Explanatory Notes (HSEN) to Chapter 90 - Note 1 (k) and exclusion note (e).