Information for ruling 600011947
This section is Advance Tariff Ruling
- Start date
- 22 Jan 2025
- Expiry date
- 21 Jan 2028
- Commodity code
- 9503009990 (opens in new tab)
- Description
- Child / toddler painted wooden modular nursery toys. Designed to inspire imaginative play with educational elements . Made from high-quality 18mm laminated plywood and solid wood, with climbing and slide detail. Grey/silver colour only. Flat packed in a cardboard box
- Keywords
-
- FOR THE ENTERTAINMENT OF CHILDREN
- TOY SLIDE
- OF WOOD
- FOR PLAY
- FOR CHILDREN
- WOODEN TOY
- 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 - flat packed in a cardboard box. 8 Digit Code 95030099 – Other than elsewhere specified within the heading 10 Digit Code 9503009990 – Other than of Hand-made, of wood Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to 9503 refers