Information for ruling 600012394
This section is Advance Tariff Ruling
- Start date
- 23 Apr 2025
- Expiry date
- 22 Apr 2028
- Commodity code
- 9503009590 (opens in new tab)
- Description
- A plastic steering wheel measuring 30cm in length by 30cm in width and 5cm in height. It is made from injection moulded plastic and is intended for children's play by attaching to outdoor equipment such as climbing frames. Suitable for children aged 3 years and above. Product is green and is packaged in a plastic bag.
- Keywords
-
- STEERING WHEEL
- TOYS
- OF PLASTIC
- FOR CHILDREN
- FOR OUTDOOR USE
- 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 as a plastic bag. 8 DIGIT CODE 95030095: Other than elsewhere specified within this heading; Of plastic. 10 DIGIT CODE 9503009590: Other than elsewhere specified within this subheading. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) to Chapter 95 general note Harmonised System Explanatory Notes (HSEN) to heading 9503 note (D) chapter 95 note 3