Information for ruling 600012698
This section is Advance Tariff Ruling
- Start date
- 16 May 2025
- Expiry date
- 15 May 2028
- Commodity code
- 9503009590 (opens in new tab)
- Description
- A voice changing megaphone. It is made from ABS plastic. The main body is red in colour, the mic cover, speaker cover and the buttons are yellow. It measures approximately 135 x 65 x 160mm in size. There are 8 different sound effects - weird, slow, high, robot 1, echo, low, squeaky & robot 2. There is also a record and play back function. The voice changer requires 2 AA batteries (not included). It is packaged within a cardboard box for retail sale. The box states it is for ages 3 years +.
- Keywords
-
- OF PLASTIC
- PUT UP FOR RETAIL SALE
- BATTERY-OPERATED
- MICROPHONES
- FOR CHILDREN
- MEGAPHONE
- WITH SOUND RECORDING DEVICE
- TOYS
- 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 Harmonised System Explanatory Notes (HSEN to heading 9503 (D)