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Information for ruling 600014889

This section is Advance Tariff Ruling

Start date
27 May 2026
Expiry date
26 May 2029
Description
A hatch your own live aquatic creatures set. The set comprises of a plastic sachet of shrimp brine (artemia salina) eggs, a plastic sachet of food, a plastic tank that is decorated to represent an underwater world. The tank has a battery-operated LED lights in the base, which requires 2 AAA batteries (not included). Also included is a small plastic feeding spoon, a pipette, a magnifier and an instruction booklet. The hatch your own live aquatic creatures set is for ages 6+. It is presented in a cardboard box for retail sale.
Keywords
  • EGGS
  • LED
  • OF PLASTIC
  • BATTERY-OPERATED
  • FOR HATCHING
  • SHRIMPS
  • TANKS, CONTAINERS
  • GOODS PUT UP IN SETS
  • AQUARIUM
  • FOR CHILDREN
  • EDUCATIONAL
  • PUT UP FOR RETAIL SALE
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: GIR 5 (b) - Has been used to identify the type of packaging: Cardboard presentation box. 8 DIGIT CODE 95030070: Other toys, put up in sets or outfits. Also classified in accordance with: Chapter 95 note 4 Harmonised System Explanatory Notes (HSEN) to heading 9503 (D)(xviii) & footnote