Information for ruling 600010777
This section is Advance Tariff Ruling
- Start date
- 02 Sep 2024
- Expiry date
- 01 Sep 2027
- Commodity code
- 9503009590 (opens in new tab)
- Description
- A plastic picture viewer made from ABS plastic. The picture viewer consists of a small plastic disc holder into which one of three coloured discs provided with the viewer is added, each of the discs has eight coloured pictures of dinosaurs in small squares. The viewer comes with a green lanyard. Packaged on backer card in a blister pack.
- Keywords
-
- PICTURE VIEWER
- FOR VIEWING PICTURES
- WITH LANYARD
- POCKET SIZE
- DINOSAUR
- WITH DISCS
- OF PLASTIC
- 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