Information for ruling 600010748
This section is Advance Tariff Ruling
- Start date
- 28 Jun 2024
- Expiry date
- 27 Jun 2027
- Commodity code
- 9503003000 (opens in new tab)
- Description
- A model kit constructed from 76% paper & 26% plastic. Once built the model depicts a fictional character’s mask from a well-known franchise. It will be for display only and is not intended to be deconstructed/reconstructed. Once built the dimensions are 6.3inches x 6.3inches x 9inches. The kit contains 82 pieces, detailed printed instructions and is intended for individuals aged 12 years and over. It is packaged in a cardboard box and is intended for retail sale.
- Keywords
-
- RECREATIONAL MODELS
- KITS
- FOR ASSEMBLING
- PUT UP FOR RETAIL SALE
- UNASSEMBLED
- MODEL
- OF PAPER
- FOR ENTERTAINMENT
- SCALED MODEL
- ORNAMENTAL ARTICLES
- OF PLASTIC
- 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 95030030: Electric trains, including tracks, signals and other accessories therefor; reduced-size (scale) model assembly kits. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) to heading 9503 (E)