Information for ruling 600013473
This section is Advance Tariff Ruling
- Start date
- 03 Jul 2025
- Expiry date
- 02 Jul 2028
- Commodity code
- 9503009590 (opens in new tab)
- Description
- A bubble blower toy for children. It is a hand held toy; it has a blue and red body and red handle for the child to hold on to, so they can run and blow bubbles. It comes with 1 bottle of bubble solution and 1 funnel to refill the bubble machine easily and 3 stackable bubble wands in 3 colours where the child can blow their own bubbles. It is suitable for ages 3 years+ and requires 31.5V AAA batteries. It is packed in a cardboard box.
- Keywords
-
- FOR ENTERTAINMENT
- FOR THE ENTERTAINMENT OF CHILDREN
- TOYS
- OF PLASTIC
- FOR CHILDREN
- BUBBLES
- BATTERIES
- HANDHELD
- 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 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) Is used to identify the type of packaging. Packed in a cardboard box. 8 Digit Code: 95030095 - Other than of plastics 10 Digit code: 9503009590 - Other than elsewhere specified within this heading Also classified in accordance with The Harmonised System Explanatory Notes (HSENs) to heading 9503 Notes (D). Tribunal TC/2019/02162 dated 22/12/2023.