Information for ruling 600010544
This section is Advance Tariff Ruling
- Start date
- 03 Sep 2024
- Expiry date
- 02 Sep 2027
- Commodity code
- 9503009990 (opens in new tab)
- Description
- A wooden magnetic dress up toy with an assortment of accessories. The main magnetic wooden board is shaped as a human. The picture included with the application depicts a female with dark hair and purple under garments, there is a wooden plinth that can be used to enable the character to stand in a vertical position. Included are over 50 magnetic accessories depicting various items of clothing etc that can be used to decorate the wooden character. Also included is a printed paper background scene. The magnetic accessories are made up of 0.4mm rubber magnetic sheeting with 1mm card and 157gsm art paper. The character is approximately 23.5cm in height. The items are packaged together in a cardboard box for retail sale. Recommended age is 3 years +.
- Keywords
-
- FOR ENTERTAINMENT
- MAGNETIC
- RUBBER SHEETING
- TOYS
- OF WOOD
- FOR CHILDREN
- OF PAPER
- WOODEN TOY
- DRESS UP
- 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 5 (b) - Has been used to identify the type of packaging: Cardboard box. 8 DIGIT CODE 95030099: Other than elsewhere specified; Other than elsewhere specified; Other than plastic. 10 DIGIT CODE 9503009990: Other than handmade, of wood. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) to heading 9503 (D)