Information for ruling 600012715
This section is Advance Tariff Ruling
- Start date
- 08 May 2025
- Expiry date
- 07 May 2028
- Commodity code
- 9503009590 (opens in new tab)
- Description
- The zoetrope consists of an ABS plastic cylinder which has vertical slits in the sides from the top to the centre of the cylinder. Placed on the inner surface of the cylinder is a band with images from a set of sequenced pictures. As the cylinder spins, the consumer looks through the slits at the pictures. The cylinder is blue in colour and measures approximately 102 x 102 x 85mm. Included are 18 wood-free paper picture strips and 6 blank wood-free paper strips for the consumer to make their own picture animation. These measure approximately 320 x 35mm. There is also a code included in which the consumer can use online to access information regarding the history and science of the zoetrope. It is packaged in a cardboard box, with an instructional booklet for retail sale. On the box it states it is suitable for ages 6 years+.
- Keywords
-
- FOR SPINNING
- TOYS
- WITHOUT MOTOR
- OF PLASTIC
- IMAGES
- FOR CHILDREN
- PUT UP FOR RETAIL SALE
- ZOETROPE
- 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 the 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 5b Has been used to identify the type of packaging: Cardboard box. 8 Digit Code 95030095: Other than elsewhere specified; of plastics. 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 note (D) (xi)