Information for ruling 600015193
This section is Advance Tariff Ruling
- Start date
- 23 Mar 2026
- Expiry date
- 22 Mar 2029
- Commodity code
- 3407000000 (opens in new tab)
- Description
- The product is a play putty designed for both children and adults. It can be stretched, twisted, squeezed, torn, and bounced for entertainment. The yellow putty is a buttery-smooth texture that's soft and pliable. The product weighs 60g and is packaged in a tin and placed inside a cardboard pack ready for retail sale. Manufacturing process: The putty is mixed and produced, tested for quality and ageing, sent for third‑party testing, filled into tins, labelled, inspected, sealed, and then packed into retail and master cartons which are labelled.
- Keywords
-
- PUTTY
- FOR PLAY
- FOR ENTERTAINMENT
- FOR CHILDREN
- SOFT
- FOR ADULTS
- 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 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 (GIRs): GIR 1 - has been used to classify this product by the terms of heading 3407 - Modelling pastes, including those put up for children's amusement; preparations known as 'dental wax' or as 'dental impression compounds', put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate). GIR 5(b) has been used to identify the type of packaging - In a tin packaged in a cardboard pack . Also classified in accordance with: The Harmonised System Explanatory Notes (HSENs) to heading 9503 (B) The Harmonised System Explanatory Notes (HSENs) to heading 3407 (A)