Information for ruling 600014903
This section is Advance Tariff Ruling
- Start date
- 30 Jan 2026
- Expiry date
- 29 Jan 2029
- Commodity code
- 9503007000 (opens in new tab)
- Description
- An educational outdoor explorer kit for children 6 years and over. Included within the kit is a plastic (ABS) stereoscopic handheld microscope, the lenses are made from Polymethyl-Methacrylate (PMMA) with magnification of 20x-40x, there is a breakaway black lanyard. The microscope measures approximately 165mm in height. Also supplied are plastic (ABS) binoculars with 30mm lenses made from Polymethyl-Methacrylate (PMMA), featuring 4x magnification, measuring approximately 130mm x115mm, the binoculars also have a breakaway lanyard. There is also a net measuring approximately 230mm in length and 130mm in diameter, it has a plastic handle and the net is made from polyester, a small plastic shovel measuring approximately 234mm in length, a brush measuring approximately 160mm in length, plastic tweezers approximately 80mm in length and 2 transparent plastic test tubes with red lids approximately 40mm. A non-woven orange bag with white writing and black drawstrings is also included to ensure the contents are stored together. The microscope requires 2AA batteries that are included. The items are packaged within a card box for retail sale.
- Keywords
-
- TOY SETS
- TWEEZERS
- MAGNIFIERS
- WITH DRAWSTRING
- OF PLASTIC
- BRUSHES
- FOR CHILDREN
- BINOCULARS
- BAGS
- PUT UP FOR RETAIL SALE
- MICROSCOPES
- BATTERIES
- TEST TUBES
- EDUCATIONAL
- NET
- 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 3B - Has been used as the essential character is of an educational/instructional toy set. GIR 5 (b) - Has been used to identify the type of packaging: A card retail box. 8 DIGIT CODE 95030070: Other toys, put up in sets or outfits. Also classified in accordance with: General section Chapter 95 note 4 Harmonised System Explanatory Notes (HSEN) to chapter 95 general notes Harmonised System Explanatory Notes (HSEN) to heading 9503 (D)(xviii) & footnote (a)