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This section is Advance Tariff Ruling Information for ruling 600016073

Start date
27 Aug 2026
Expiry date
26 Aug 2029
Description
A plastic pocket-sized toy 2-in-1 projector and torch. It is pink and purple in colour. It can be extended and has two folding legs which enables it to unfold into a fairy tale projector. There are six changeable image caps of different magical fairy tale pictures. The images can be used to trace onto paper or shone onto walls and ceilings. Suitable for ages 3 years +. It requires two AAA batteries (not included). The item is packaged within a cardboard box for retail sale.
Keywords
  • TOYS
  • PUT UP FOR RETAIL SALE
  • PROJECTOR TOY
  • TORCH
  • IMAGE PROJECTORS
  • FOR CHILDREN
  • BATTERY-OPERATED
  • OF PLASTIC
  • PROJECTORS
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 the type of packaging: Cardboard box. 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 note Harmonised System Explanatory Notes (HSEN) to heading 9503 note (D)