Information for ruling 600014118
This section is Advance Tariff Ruling
- Start date
- 09 Oct 2025
- Expiry date
- 08 Oct 2028
- Commodity code
- 9503007000 (opens in new tab)
- Description
- A wooden work bench toy set, comprising of sixteen wooden pieces. The work bench is blue, grey and orange in colour. The set contains wrenches, a spanner, screw driver, drill, ruler and other pieces. The item is designed for children aged three years and over.
- Keywords
-
- TOY SETS
- HAND TOOLS
- TOYS
- OF WOOD
- PUT UP FOR RETAIL SALE
- FOR CHILDREN
- ARTICLES OF WOOD
- 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. 8 Digit Code 95030070 - Other toys, put up in sets. Also classified in accordance with The Harmonised System Explanatory Notes to heading 9503.