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Information for ruling 600013305

This section is Advance Tariff Ruling

Start date
04 Jul 2025
Expiry date
03 Jul 2028
Description
This is a novelty slime for children's entertainment. Hidden inside the slime is a mystery dinosaur made from PVC. The dinosaur weighs between 2.2g - 4.4g. The slime can be stretched, squashed and manipulated, and comes in various colours. The slime comes in a screw cap lid. Ingredients: Carboxyl Cellulose, Deionized Water, Borax, Guar gum, Glycerol, Starchpotato, CIT/MIT, Hydroxymethyl glycinate, Pigment yellow, Pigment purple, Pigment Blue,
Keywords
  • FOR ENTERTAINMENT
  • TOYS
  • CONTAINERS
  • 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 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 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 type of packaging. Packed in a clear screw cap pot. Also classified in accordance with the Harmonised System Explanatory Notes (HSENs) (A) to heading 3407.