Information for ruling 600010011
This section is Advance Tariff Ruling
- Start date
- 04 Apr 2024
- Expiry date
- 03 Apr 2027
- Commodity code
- 9503007000 (opens in new tab)
- Description
- microscope made especially for children. The 2-in-1 light and dissecting microscope offers 30x, 100x, and 400x magnifications. The rubber eye cup ensures comfort while observing. This full set of science tools includes tweezers, scalpel, petri dish, spatula, stirring rod, test tube, pipette, 7 cover slips and slide labels, 4 prepared slides, 7 blank slides, and specimen vial). The included 22-page activity journal encourages observation and introduces children to the scientific method. Microscope requires 3 AAA batteries, not included.
- Keywords
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- MAGNIFIERS
- LENSES
- OF PLASTIC
- MICROSCOPES
- FOR CHILDREN
- ACTIVITY SETS
- 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 5b has been used to identify the type of packaging – cardboard box 8 digit code has been used to classify the goods to subheading level 95030070 - Other toys, put up in sets or outfits Also classified in accordance with: HSEN to chapter 95 HSEN to 9503 HSEN to 9011 WCO opinion to 950300