Information for ruling 600014911
This section is Advance Tariff Ruling
- Start date
- 23 Jan 2026
- Expiry date
- 22 Jan 2029
- Commodity code
- 9503007000 (opens in new tab)
- Description
- A toy palaeontology excavation kit. Inside a rectangular block made from plaster of paris are various PVC pieces in the shape of dinosaur bones. Following the instructions and on-line tutorials together with using the plastic chisel and brush within the set, the user will excavate the bones. Once all the bones have been removed the pieces can interconnect to make a replica skeleton of a Tyrannosaurus Rex. The completed model stands approximately 20cm tall, it can be dismantled and re-assembled. Also included within the set is a PVC replica ammonite fossil, a paper poster and a secret code to unlock online facts relating the the skeleton. The set is for children 8 years+. It is packaged together within a card box for retail sale.
- Keywords
-
- TOY SETS
- FOR ENTERTAINMENT
- OF POLYPROPYLENE
- OF PVC
- OF PLASTIC
- BRUSHES
- PUT UP FOR RETAIL SALE
- SKELETON
- FOSSIL
- FOR CHILDREN
- PLASTER OF PARIS
- REPLICA
- DINOSAUR
- FOR EXCAVATION
- OF POLYVINYL CHLORIDE
- 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: Closed card 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 note Harmonised System Explanatory Notes (HSEN) to heading 9503 note (D) and footnote