Information for ruling 600010794
This section is Advance Tariff Ruling
- Start date
- 13 Aug 2024
- Expiry date
- 12 Aug 2027
- Commodity code
- 9503007000 (opens in new tab)
- Description
- The product is a children's Paracord Wristband set. The children's set uses strong paracord rope to create wristbands which can then be easily unravelled for multiple uses when playing outdoors. The set comes with 8 plastic buckles (2 with a built-in compass) and a whistle. The product has been packaged in a cardboard box.
- Keywords
-
- WRISTBANDS
- TOYS
- FOR OUTDOOR USE
- GOODS PUT UP IN SETS
- FOR CHILDREN
- 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 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 as a cardboard box. 8-Digit Code 95030070 - other toys, put up in sets or outfits. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN)s to Heading 9503.