Information for ruling 600011674
This section is Advance Tariff Ruling
- Start date
- 02 Jan 2025
- Expiry date
- 01 Jan 2028
- Commodity code
- 9503009990 (opens in new tab)
- Description
- A 2 piece wooden car. The parts are machine cut, they are then polished and assembled by hand. The front and back pieces are attached together using magnets. The wheels are coloured red and the company name is printed in red on the top of the car. It measures approximately 8.5cm in height x 14.5cm in length and 7cm in width. It is suitable for children aged 3 years+ and is packaged within a polypropylene bag.
- Keywords
-
- TOY CARS
- WITH MAGNETS
- MAGNETIC
- OF WOOD
- ARTICLES OF WOOD
- TOY VEHICLE
- MAGNETS
- 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: PP bag. 8 DIGIT CODE 95030099: Other than elsewhere specified; Other than elsewhere specified; Other than of plastic. 10 DIGIT CODE 9503009990: Other than of hand-made, of wood. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) to heading 9503 (D)