Information for ruling 600009721
This section is Advance Tariff Ruling
- Start date
- 13 Feb 2024
- Expiry date
- 12 Feb 2027
- Commodity code
- 9401710000 (opens in new tab)
- Description
- An activity set for entertaining baby, consisting of a baby seat that bounces, swivels and rocks and other toys for entertaining a baby. It has more than 20 activities included for the baby's development, and has removable toys for the baby's play. It also features a cloud which lights up that tracks the baby's movement of bounces, and rewards with lights and sounds. The seat rotates 360 degrees; it is adjustable for up to 5 heights to accommodate the baby's growth. It is made of plastic. It folds away for easy storage and electrically operated. It measures H78 x W85 x D88cm and is packed in a cardboard box.
- Keywords
-
- BABY GYM
- PORTABLE
- FOR ENTERTAINMENT
- FOLDABLE
- OF PLASTIC
- PUT UP FOR RETAIL SALE
- FOR BABIES
- 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 9401 - Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof. GIR 3(b) has been used as the seat is the essential character. GIR 5(b) has been used to identify the type of packaging. Product is packed in a cardboard box. GIR 6 has been used to classify the goods to subheading level 940171 - Other seats, with metal frames; Upholstered; Also classified in accordance with The Harmonised System Explanatory Notes (HSENs) to 9401 refers. WCO Opinions to subheading 940171.