Information for ruling 600010788
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 pair of plastic stunt planes. The planes are made of polypropylene foam boards and a PET nose clip. The planes are disassembled and comes in three pieces, Two pieces of polypropylene foam and a PET nose clip. The planes come with instructions on assembly and stickers. The planes are in two different colours, one is Red, Green, blue, white, and Black, the other plane has yellow, blue, and purple flame patterns with a small amount of white at the back. Packaged in a cardboard box with pictures and Information about the product on the outer surface.
- Keywords
-
- LOOP AND RETURN
- OF POLYPROPYLENE FOAM BOARD
- ULTRAFLYERS
- WITH STICKERS
- WITH PLASTIC PARTS
- STUNT PLANES
- 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