Information for ruling 600009908
This section is Advance Tariff Ruling
- Start date
- 28 Feb 2024
- Expiry date
- 27 Feb 2027
- Commodity code
- 9503007000 (opens in new tab)
- Description
- Crystal canvas. This is manufactured in China and is intended for retail sale and consists of a canvas with a printed outline and numbers to indicate where the coloured crystals are to placed. The set comes with aplastic tray, stylus and gel square for putting the crystals onto the canvas. When finished it is intended to be hung as a decoration. The product is aimed at adults and is 40% canvas, 20% MDF backing, and the rest is the plastic tray and crystals.
- Keywords
-
- AS CRYSTALS
- FOR ENTERTAINMENT
- OF CANVAS
- OF PLASTIC
- FOR DECORATION
- GOODS PUT UP IN SETS
- ARTS AND CRAFTS
- TOYS
- PUT UP FOR RETAIL SALE
- PRINTED
- 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 (GIR)s: 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 3B Has been used as the toy/play item is considered to be the essential character GIR 5A Has been used to identify the type of packaging 8 Digit code 95030070 - Other toys, put up in sets or outfits Also classified in accordance with: Note 1c to Chapter 49 Note 4 to Chapter 95 Harmonised System Explanatory Notes (HSEN) 9503 (D)