Information for ruling 600010811
This section is Advance Tariff Ruling
- Start date
- 25 Sep 2024
- Expiry date
- 24 Sep 2027
- Commodity code
- 9503009590 (opens in new tab)
- Description
- A compound microscope made of plastic. The microscope is a handheld monocular made of green and black plastic. The microscope has a battery powered LED light under the microscope lens. The microscopes magnification is from 20 times to 40 times. The microscope has a PVC eyepiece which measures 10mm in diameter. The LED light requires three AAA batteries. The microscope has a lanyard. The recommended age is 6years+. It is packed into a cardboard box with pictures and Information about the product on the outside. Batteries are included.
- Keywords
-
- BATTERY-OPERATED
- WITH LED LIGHT
- GREEN
- TOYS
- MICROSCOPES
- MULTICOLOURED
- BLACK
- Justification
- Classification has been determined in accordance with: 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 the 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 used: Cardboard box. 8-digit code 95030095 – Other than elsewhere specified or included in the heading; Other than toy weapons; Other than die-cast miniature models of metal; Other than portable interactive electronic education devices primarily designed for children; Of plastics. 10- Digit code 9503009590 – Other than cable car scale models for printing. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN)s to Chapter 95 Harmonised System Explanatory Notes (HSEN)s to Heading 9503 WCO Opinion to Heading 9503