Information for ruling 600009741
This section is Advance Tariff Ruling
- Start date
- 08 Apr 2024
- Expiry date
- 07 Apr 2027
- Commodity code
- 9503007000 (opens in new tab)
- Description
- A set consisting of one adhesive art card with a peelable plastic layer, 5 sachets of coloured sand each weighing 0.5g and 1 stick. The art card measures 11cm by 11cm with a cartoon character design. Packaged in a plastic bag inside which is red cardboard insert to hold the sand, and a cardboard header card on the outside of the plastic bag, with an outer surface covered in images and Information about the product, with an image of a well-known cartoon character. Available with different cartoon characters and different coloured sands.
- Keywords
- PUT-UP IN PACKINGS AS POWDERS TOY SETS CALCIUM CARBONATE WITH ADHESIVE SAND ART CARDS
- Justification
- Classification has been determined in accordance with: 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 (GIR)s: 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 95030070 – Other toys, put up in sets or outfits Also classified in accordance with: Harmonised System Explanatory Notes (HSEN)s to Chapter 95 Harmonised System Explanatory Notes (HSEN)s to Heading 9503