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Information for ruling 600012681

This section is Advance Tariff Ruling

Start date
03 Jun 2025
Expiry date
02 Jun 2028
Description
A bubble set. It enables the user to create 9 different bubble activities, including giant bubbles, cube bubble and bouncing bubbles. Within the set is over 54 components including – 2 polybags of concentrated bubble liquid, a bottle of ready to use bubble liquid, a mixing bowl with lid, a measuring cup, 2 small cups, a square bubble plate, a stir stick and wooden sticks with plastic ends. There is a small bubble wand, 3 large wands (orange circle, yellow star, green heart), a long straw, square and triangle connectors, 25 short straws, a wooden ring measuring 30 x 6mm, a bubble rope measuring 1.8m in length. Also included are a pair of gloves and an instruction leaflet. The user can use the instruction leaflet or follow the online tutorials. The items are packaged together within a cardboard box for retail sale. The information on the box advises it is for ages 6 years+.
Keywords
  • ROPE
  • FOR ENTERTAINMENT
  • GOODS PUT UP IN SETS
  • BUBBLES
  • WANDS
  • STRAWS
  • WOODEN STICKS
  • BUBBLE LIQUID
  • OF PLASTIC
  • PUT UP FOR RETAIL SALE
  • CONNECTORS
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