Information for ruling 600013501
This section is Advance Tariff Ruling
- Start date
- 04 Aug 2025
- Expiry date
- 03 Aug 2028
- Commodity code
- 3407000000 (opens in new tab)
- Description
- This is a pliable putty intended for play by children which can be moulded and stretched into shapes. It is in three colours, green, yellow and blue. It also comes with glitter, beads and paper decorations for added decorations. Hidden in the slime is a mystery dinosaur. The slime is packaged in a green plastic pot, which is then packaged in a cardboard box for retail sale. Suitable for ages 6 years+. Ingredients: Green/Red Slime - Polyvinyl Alcohol, Glycerine, Borax, CIT/MIT, Sodium Hydroxmethyl Glycinate, Deionization, Pigment Red, Pigment Green. Yellow Slime - Carboxy/MethylCellulose, Guar Gum, Glycerol, Polystyrene, Borax, CIT/MIT, Sodium Hydroxymethyl Glycinate, Deionized water, Curcuminoid. Blue slime - Polyvinyl alcohol, Deionised water, Borax, Sodium polyacrylate, Glycerol, 2-Phenoxyethanol, Sodium Hydroxmethyl Glycinate, Brilliant Blue PCF.
- 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 plastic pot, then placed in a card box. Also classified in accordance with The Harmonised System Explanatory Notes (HSENs) (A) to heading 3407.