Skip to main content
Back

Information for ruling 600010779

This section is Advance Tariff Ruling

Start date
18 Oct 2024
Expiry date
17 Oct 2027
Description
A planetarium toy projector. The plastic toy projector is double ended, at one end is a dome, there are 2 interchangeable plastic dome covers with either star patterns or constellations that can be projected onto walls and ceilings. The dome can also be used as a night light with rotating star images as it contains an internal motor which allows it to rotate. The other end is a projector, there are 3 discs included each containing 8 images. The 24 images colour nasa and hubble telescope photographs, these can be projected on to a wall up to 1m wide. From reviewing the sample provided, there is more interaction for the user than with a standard projector due to it being double ended. The images do not include any information, you can adjust the focus to improve the clarity. Also supplied is an information leaflet. In the leaflet is a secret code, enabling the user to access to online space information. The projector requires 3 AA batteries (not included). The recommended age is 8years +. It is packaged within a closed cardboard box for retail sale.
Keywords
  • STARS
  • PUT UP FOR RETAIL SALE
  • TOY PROJECTOR
  • CONSTELLATIONS
  • INTERNAL MOTOR
  • PLANETARIUM
  • TOY WITH MOTOR
  • NIGHT LIGHT
  • BATTERY OPERATED
  • OF PLASTIC
  • WITH DISCS
  • DOMES
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 3B - Has been used as the toy projector is considered to be the essential character. GIR 5 (b) - Has been used to identify the type of packaging: Cardboard box. 8 DIGIT CODE 95030075: Other toys and models, incorporating a motor; Of plastic. 10 DIGIT CODE 9503007590: Other than cable cars scale models for printing. Also classified in accordance with: General section Chapter 90 note K – exclusion Harmonised System Explanatory Notes (HSEN) to Chapter 90 note e – exclusion Harmonised System Explanatory Notes (HSEN) to heading 9503 note D