Information for ruling 600014884
This section is Advance Tariff Ruling
- Start date
- 22 Jan 2026
- Expiry date
- 21 Jan 2029
- Commodity code
- 9503003990 (opens in new tab)
- Description
- A constructional 3D Model of a stylised Tyrannosaurus Rex. Included are various pre-cut, numbered, red and black card pieces, also in the box is a tube of white glue and 2 small plastic balls for the eye. The card pieces are glued together in sequence to make the model. The finished dimensions are 97mm x 34mm x 50mm. It is for ages 6 years and over. The product is packaged into a cardboard box for retail sale.
- Keywords
-
- OF CARD
- FOR ENTERTAINMENT
- GLUE
- OF PLASTIC
- FOR CHILDREN
- CONSTRUCTIONAL TOYS
- TOY MODELS
- DINOSAUR
- PUT UP FOR RETAIL SALE
- THREE-DIMENSIONAL (3D)
- 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 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) - Has been used to identify the type of packaging: Cardboard box. 8 DIGIT CODE 95030039: Other construction sets and constructional toys; Of other materials. 10 DIGIT CODE 9503003990: Other than hand-made, of wood. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) to Chapter 95 general notes Harmonised System Explanatory Notes (HSEN) to heading 9503 (D)(iii)