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This section is Advance Tariff Ruling Information for ruling 600015681
- Start date
- 15 Sep 2026
- Expiry date
- 14 Sep 2029
- Commodity code
- 9503007000 (opens in new tab)
- Description
- A toy set containing a breakable cake slice, a spoon, slime, a syringe and a stylised animal character. The pictures with the application show a light pink cake slice with bright pink icing, on one of the sides is a black mouth and eyes. The plastic spoon included can be used to break open the cake to reveal the slime and character. The syringe can be used to suck up the slime which can then be fed to the animal character. The set is packaged within a clear plastic display box with a cardboard base. It is for ages 5 years +.
- Keywords
-
- TOY CAKE
- SLIME
- TOY SETS
- FOR CHILDREN
- REPRESENTING A NON-HUMAN CREATURE
- FOR ENTERTAINMENT
- WITH SPOON
- 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 5B - Has been used to identify packaging: A clear plastic display box with a cardboard base. 8 Digit code - Has been used to classify the goods to subheading level 95030070: Other toys, put up in sets or outfits. Also classified in accordance with: Chapter Notes 4 to chapter 95 Harmonised System Explanatory Notes (HSENs) notes D to heading 9503