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Information for ruling 600012675

This section is Advance Tariff Ruling

Start date
29 May 2025
Expiry date
28 May 2028
Description
A handheld air powered rocket toy. From the picture included, there are 3 rockets - 1 red, 1 blue and 1 green, they are made from EVA and measure approximately 100mm x 40mm. The launcher is a bulbus handheld pump which is green and blue in colour, it has a green tube at the top. A rocket is placed on top of the tube, the user then squeezes the pump which shoots the rocket into the air. The items are packaged together within a cardboard box for retail sale. Information on the box advises it is for ages 4 years+.
Keywords
  • ROCKET
  • ETHYLENE VINYL ACETATE
  • HAND PUMPS
  • ABS
  • OF PLASTIC
  • EVA
  • FOR CHILDREN
  • LAUNCHER
  • FOR ENTERTAINMENT
  • OF FOAM
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: Cardboard box. 8 DIGIT CODE 95030095: 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 notes Harmonised System Explanatory Notes (HSEN) to heading 9503 (D)