Information for ruling 600012395
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 play telephone measuring 34cm in length by 17cm in width and 10cm in height. It is made from injection moulded green plastic, with 10 white numbered buttons, with a white button with a star, and another white button with a hashtag on. There are 12 buttons in total on the keypad. The buttons are encased in a pale blue and yellow background with letters under each key. It is intended for children's play by attaching to outdoor equipment such as climbing frames. Suitable for children aged 3 years and above. The product is packaged in a plastic bag.
- Keywords
-
- TOYS
- FOR CHILDREN
- FOR OUTDOOR USE
- TELEPHONES, TOYS
- OF PLASTIC
- 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; Other than elsewhere specified; Of plastic. 10 DIGIT CODE 9503009590: Other than elsewhere specified. 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