Information for ruling 600010770
This section is Advance Tariff Ruling
- Start date
- 02 Sep 2024
- Expiry date
- 01 Sep 2027
- Commodity code
- 9503009590 (opens in new tab)
- Description
- An expandable toy made from plastic. The toy is made up of a series of ovals in two different colours which are interconnected and placed diagonally. The toy is in the form of a 10cm long hemisphere, when squeezed the toy changes shape and becomes a 25cm long oval. Packaged in a cardboard box with pictures and information about the product on the outer surface. Available in different colours.
- Keywords
-
- TOYS
- OF PLASTIC
- CONNECTED BY LINE
- TWO-COLOURED
- BY EXPANSION
- OVAL
- Justification
- Classification has been determined in accordance with: 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 the 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 used. 8-digit code 95030095 – Other than elsewhere specified or included in the heading; Other than toy weapons; Other than die-cast miniature models of metal; Other than portable interactive electronic education devices primarily designed for children; Of plastics 10- Digit code 9503009590 – Other than cable car scale models for printing Also classified in accordance with: Harmonised System Explanatory Notes (HSEN)s to Chapter 95 Harmonised System Explanatory Notes (HSEN)s to Heading 9503