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Information for ruling 600012679

This section is Advance Tariff Ruling

Start date
03 Jun 2025
Expiry date
02 Jun 2028
Description
A geode dig kit. Hidden within a plaster of paris excavation block are 12 various rocks, minerals and gems. Included within the set is a chisel to help remove the items, a brush to clean them and a magnifier to help view them in detail. There is also a storage bag. The excavation block measures approximately 150mm x 105mm x 45mm in size. An instruction leaflet is also included, there are also online tutorials. The items are packaged together within a cardboard box for retail sale. The packaging advises suitable to ages 6 years+.
Keywords
  • ORGANZA
  • QUARTZ
  • TIGERS EYE
  • TOYS
  • GRANITE
  • CHISELS
  • TURQUOISE
  • BAGS
  • ROCKS AND MINERALS
  • SERPEGGIANTE
  • AVENTURINE
  • CITRINE
  • LAPIS LAZULI
  • CRYSTALS
  • PYRITES
  • BRUSHES
  • PUT UP FOR RETAIL SALE
  • AMETHYST
  • GOODS PUT UP IN SETS
  • LABRADORITE
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 95 note 4 Harmonised System Explanatory Notes (HSEN) to Chapter 95 general notes Harmonised System Explanatory Notes (HSEN) to heading 9503 note (D) and footnote