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Information for ruling 600012672

This section is Advance Tariff Ruling

Start date
20 May 2025
Expiry date
19 May 2028
Description
A plastic puzzle, with various printed designs on the sides. The sample received is cube shaped, measuring approximately 55mm x 55mm. It comprises of eight smaller connected cubes, which can be twisted, folding, flipped to make various shapes. Each face of the main cube has a printed geometrical design, which makes different patterns as the cube is manipulated. It is recommended for ages 3+. The cube is packaged within an open card box, 12 puzzles are placed within a card counter display unit for retail sale.
Keywords
  • OF PLASTIC
  • STAR-SHAPED
  • FOR CHILDREN
  • PATTERNED
  • HEXAGONAL
  • CUBE SHAPED
  • TOYS
  • PUZZLES
  • PUT UP FOR RETAIL SALE
  • PRINTED
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: Open card box, then a CDU. 8 DIGIT CODE 95030069: Puzzles: Other than of wood. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) to Chapter 95 general notes Harmonised System Explanatory Notes (HSEN) to heading 9503 (F)