Information for ruling 600010224
This section is Advance Tariff Ruling
- Start date
- 26 Apr 2024
- Expiry date
- 25 Apr 2027
- Commodity code
- 9503007900 (opens in new tab)
- Description
- Lamborghini Aventador Toy Car that is 1:36 scale die cast model. The car body is made from die cast zinc alloy metal, the interior is made from Acrylonitrile Butadiene Styrene and High Impact Polystyrene plastic and the wheels are made from Thermoplastic Rubber. The car includes a built in motor on the rear axle so when the car is pulled back along the ground and let go, the motor propels the car forward. The car is supplied loose for sale that is packaged within a display box.
- Keywords
- TOY MOTOR VEHICLES OF PLASTIC FOR CHILDREN OF METAL TOY CARS
- 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 classify this packaging 8 digit code 95030079 other toys and models, incorporating a motor; of other materials. Also classified in accordance with:- Harmonized System Explanatory Notes (HSENS) to 9503