The product is a kitchen playset used by children. The set includes various fruits and vegetables which are mainly made of wood and they are are also magnetic. Children can easily slice apart the fruits and vegetables and the parts can be reconnected.
Keywords
FOR ENTERTAINMENTARTICLES OF WOODFOR CHILDRENTOYSWOODENVEGETABLESGOODS PUT UP IN SETSFRUITSMAGNETIC
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.
8 Digit Code 95030070: Other toys, put up in sets or outfits.
Also classified in accordance with:
Chapter 95 Note 4
Harmonised System Explanatory Notes (HSEN) to Heading 95.03
Combined Nomenclature Explanatory Notes (CNEN) to 9503 00 70 - 2021/C3331/03