Information for ruling 600012205
This section is Advance Tariff Ruling
- Start date
- 13 Feb 2025
- Expiry date
- 12 Feb 2028
- Commodity code
- 9503007000 (opens in new tab)
- Description
- A 5-in-1 plastic toy tool kit with holder. It can be used outside for imaginary play and exploring. The tool kit contains an angled mirror, tweezers, trowel, brush and a whistle. Each item within the kit has a Karabiner clip which can then attach to the plastic holder. The holder also has a karabiner clip which can be attached to a belt etc. The kit is recommended for ages 3 years +, it is packaged within a card retail box.
- Keywords
-
- TOY SETS
- CLIPS
- TWEEZERS
- TOOL HOLDERS
- WHISTLE
- KARABINERS
- MIRROR
- OF PLASTIC
- BRUSHES
- FOR CHILDREN
- HOOKS
- TROWELS
- 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) – A card retail box. 8 DIGIT CODE 95030070: Other toys, put up in sets or outfits. Also classified in accordance with: General section Chapter note 4 Harmonised System Explanatory Notes (HSEN) to Chapter 95 general notes Harmonised System Explanatory Notes (HSEN) to heading 9503 note (D) and footnote