Information for ruling 600013431
This section is Advance Tariff Ruling
- Start date
- 30 Jun 2025
- Expiry date
- 29 Jun 2028
- Commodity code
- 3407000000 (opens in new tab)
- Description
- This is a novelty slime for childrens entertainment. It comes in various colours and is a semi-liquid form to be squashed, stretched and manipulated. It is packed in a plastic tube with a screw cap lid. Ingredients: Carboxyl Methyl Cellulose, Guargum, Polypylene Glycol, Glycerol, Borax, Ethyl Paraben, Deionized water, Mica, Pigment purple, rose Bengale.
- 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 (GIRs): 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. A plastic tube with a screw cap lid. Also classified in accordance with The Harmonised System Explanatory Notes to heading 3407 (A).