Information for ruling 600013304
This section is Advance Tariff Ruling
- Start date
- 19 Jun 2025
- Expiry date
- 18 Jun 2028
- Commodity code
- 3407000000 (opens in new tab)
- Description
- This is a pliable putty intended for play by children which can be moulded into shapes and can even be bounced. It comes in a clear plastic pot with four quarters each containing a different colour with a plastic lid. The weight of each pot is 50 grammes. Ingredients: polyvinyl alcohol, Glycerine, Polystyrene, Borax, CIT/MIT, Sodium Hydroxmethyl Glycinate, Deionised water, Pigment Green, Pigment Sunset Yellow, Pigment Purple.
- Keywords
-
- FOR THE ENTERTAINMENT OF CHILDREN
- TOYS
- MODELLING PASTES
- PUT UP FOR RETAIL SALE
- DOUGH
- SOFT
- 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 3407 - Modelling pastes, including those put up for children's amusement; preparations known as 'dental wax' or as 'dental impression compounds', put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate). GIR 5(b) has been used to identify the packaging. Packed in a clear plastic pot. Also classified in accordance with The Harmonised System Explanatory Notes (HSENs) (A) to heading 3407.