Information for ruling 600010549
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 magnetic play scene toy with magnetic accessories. A cardboard box laminated with printed art paper. It has a hinged top that has a magnetic sheet attached on the underside, which doubles as a magnetic board, there are 2 interchangeable scenes that can be attached as well as over 50 magnetic play pieces. The picture included with the application depicts a playground scene board. The magnetic play pieces include various printed shaped characters, animals, generic accessories. The accessories are made up of magnetic sheeting, card and art paper. There is an integrated drawer to store the accessories in whilst not being used. The dimensions of the box are 22cm x 30cm. The recommend age is 3 years +, it is put up for retail sale.
- Keywords
-
- OF PAPER
- FOR ENTERTAINMENT
- MAGNETIC
- PUT UP FOR RETAIL SALE
- RUBBER SHEETING
- PRINTED
- FOR CHILDREN
- TOYS
- 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)