Information for ruling 600015131
This section is Advance Tariff Ruling
- Start date
- 23 Mar 2026
- Expiry date
- 22 Mar 2029
- Commodity code
- 9503003990 (opens in new tab)
- Description
- An assembly kit consisting of flat-packed laser-cut 3 mm medium density fibreboard (MDF,) sheets supplied as a complete set of interlocking components. The kit pieces one assembled, form a 3D model tractor. The item is designed for ages 14 years and over.
- Keywords
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- TOYS
- PUT UP FOR RETAIL SALE
- KITS
- FOR DISPLAY
- CONSTRUCTION KITS
- 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. 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 heading 9503 (D)(iii)