Skip to main content
Back

This section is Advance Tariff Ruling Information for ruling 600016079

Start date
02 Sep 2026
Expiry date
01 Sep 2029
Description
A toy set comprising of a plastic jar with colour changing LED lights and sounds. Accessories included within the set are plastic flowers, stones, a leaf garland, toadstools, a hanging acorn and also a fairy, together with a card depicting a forest background and a green circular flooring. The accessories are used to decorate the inside of the jar to depict a fairy forest scene. There is a handle on the jar to enable it to be carried. Also included is a tube of glitter fairy dust, some mini notes and envelopes. There is a plastic key in the sound box within the lid which can be used to unlock a code for online activities. The LED lights have an auto shutoff. The jar requires 2 AAA batteries (not included). The set is packaged within a cardboard box for retail sale; an instruction leaflet is included. The set is suitable for children 4 years+.
Keywords
  • PUT UP FOR RETAIL SALE
  • FAIRY
  • TOY SETS
  • LED
  • FOR CHILDREN
  • BATTERY-OPERATED
  • OF PLASTIC
  • JARS
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 95030070: Other toys, put up in sets or outfits. Also classified in accordance with: Chapter 95 note 4 Harmonized System Explanatory Notes (HSEN’s) to heading 9503 note (D) & footnote