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Information for ruling 600012680

This section is Advance Tariff Ruling

Start date
03 Jun 2025
Expiry date
02 Jun 2028
Description
A chemistry set containing items to complete 8 experiments. The set contains 2 test tubes, 2 test tube stand, a 100ml measuring cup, 2 small cups, 1 7oz cup, 1 double ended measuring spoon, a balloon, 2 pipettes, 1 pad of PH test strips, 5 cotton swabs, safety googles with strap. It also includes Sodium Carbonate, Citric acid, red cabbage juice powder and Calcium Chloride, packaged in individual plastic bottles. There are online tutorials and easy-to-follow instructions. The items are packaged together within a cardboard box for retail sale. The packaging advises for ages 8 years+.
Keywords
  • CALCIUM CHLORIDES
  • SODIUM CARBONATE
  • PIPETTES
  • BALLOON
  • SCIENCE KIT
  • MEASURING CUP
  • CHEMISTRY SET
  • GOGGLES
  • TEST TUBES
  • PLASTIC BOTTLES
  • PUT UP FOR RETAIL SALE
  • WITH SPOON
  • PH TEST STRIPS
  • CITRIC ACID
  • GOODS PUT UP IN SETS
  • FOR CHILDREN
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