Information for ruling 600010573
This section is Advance Tariff Ruling
- Start date
- 15 Aug 2024
- Expiry date
- 14 Aug 2027
- Commodity code
- 9503007000 (opens in new tab)
- Description
- A toy tea set made of tin. There are 14 pieces consisting of four cups, four saucers, four plates and a teapot with a lid. All parts are either base painted light green or light blue with jungle animal decoration. They are intended for the playful entertainment of children, packed in a cardboard box measuring 19.5cm x 29cm x 9.6 cm with a viewing window for retail sale. Suitable for ages 3 years and over.
- Keywords
-
- TOY SETS
- SAUCERS
- AS A SET
- TEAPOT
- TEA SET
- PUT UP FOR RETAIL SALE
- OF METAL
- FOR CHILDREN
- OF TIN
- PLATES
- FOR ENTERTAINMENT
- CUPS
- 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 95030070: Other toys, put up in sets or outfits. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) to Chapter 95 general notes Harmonised System Explanatory Notes (HSEN) to heading 9503