Information for ruling 600010287
This section is Advance Tariff Ruling
- Start date
- 12 Apr 2024
- Expiry date
- 11 Apr 2027
- Commodity code
- 9503007000 (opens in new tab)
- Description
- Science kit for children The kit include 3 owl pellets made of animal skeletons, magnifying glass, forceps, and a career and lab guide Packed in a retail box made from plastic,
- Keywords
- FOR CHILDREN TOYS EDUCATIONAL GOODS PUT UP IN 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 – retail box made from plastic 8 digit code 95030070 - Other toys, put up in sets or outfits Also classified in accordance with: Chapter 95 note 4 HSEN to 9503