Information for ruling 600010598
This section is Advance Tariff Ruling
- Start date
- 04 Nov 2024
- Expiry date
- 03 Nov 2027
- Commodity code
- 9503008190 (opens in new tab)
- Description
- A battery operated water pistol, including a removeable, rechargeable 3.7v lithium battery (with separate USB charging cable included). The water pistol has a removeable PVC magazine that holds water. The water pistol is made primarily from ABS plastic. Product is used as a toy that can shoot water between 10-15 feet.
- Keywords
-
- TOYS
- BATTERY-OPERATED
- FOR CHILDREN
- WATER PISTOL
- OF PLASTICS
- 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 (1)(b)). General Interpretative Rules (GIRs): 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. 8 Digit Code - 95030081 - Other than, Toy weapons. 10 Digit Code - 9503008190 - Other than hand-made of wood Also classified in accordance with: The Harmonised System Explanatory Notes (HSENs) to 9503