Information for ruling 600015546
This section is Advance Tariff Ruling
- Start date
- 05 May 2026
- Expiry date
- 04 May 2029
- Commodity code
- 9503003000 (opens in new tab)
- Description
- A 1/16 scale model construction kit of a US Army M3/M3A1 halftrack. The kit consists of various individual parts that are not yet assembled, the parts can be used to build either a M3 halftrack or a M3A1 halftrack. It is mainly constructed from direct injection molded plastic. There are 2 sheets of decals included and an A4 instruction manual. Glue is not included within the kit. The kit is recommended for ages 14+ and is presented in a printed cardboard box for retail sale.
- Keywords
-
- TOY MODELS
- FOR ENTERTAINMENT
- SCALE MODEL
- UNASSEMBLED
- RECREATIONAL MODELS
- OF PLASTIC
- REDUCED SIZE MODEL
- 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: Cardboard box. 8 DIGIT CODE 95030030: Electric trains, including tracks, signals and other accessories therefor; reduced-size (scale) model assembly kits. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) to Chapter 95 general notes Harmonised System Explanatory Notes (HSEN) to heading 9503 note (E)