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Information for ruling 600014929

This section is Advance Tariff Ruling

Start date
26 Mar 2026
Expiry date
25 Mar 2029
Description
A plastic wand. The main body of the wand is made from PU foam, there is a PVC pin at the top which has a PU leatherette cord attached to it, the cord can be placed over the wrist. The sample provided is purple in colour with light brown wood grain markings. Along the side of the wand is a purple PVC sticker with an the words ‘Princess you're magical’ in gold glitter, on top of the sticker is clear resin. The wand is approximately 24cm in length. Attached to the PU leatherette cord is a card label. It is packaged within a biodegradable bag, for retail sale.
Keywords
  • FOR ENTERTAINMENT
  • FOR CHILDREN
  • WITH CORD
  • WITH STRAP
  • WRIST STRAP
  • PUT UP FOR RETAIL SALE
  • OF POLYURETHANE
  • PU LEATHERETTE
  • OF PLASTIC
  • WANDS
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: biodegradable bag. 8 DIGIT CODE 95030095: Other than elsewhere specified; Other than elsewhere specified; Of plastic. 10 DIGIT CODE 9503009590: Other than elsewhere specified. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) to Chapter 95 general notes Harmonised System Explanatory Notes (HSEN) to heading 9503 note (D)