Information for ruling 600010970
This section is Advance Tariff Ruling
- Start date
- 08 Nov 2024
- Expiry date
- 07 Nov 2027
- Commodity code
- 9503009590 (opens in new tab)
- Description
- Product is a 1:8 scale model of a Formula 1 team racing car. The model contains an inner HDF frame which forms the inner structure of the car. The model has various metal parts, nuts screws and bolts which are required to make the model. The outer shell of the model which includes the sides, bonnet, boot, roof and the back are made of plastic. These areas form the greatest proportion of the model.
- Keywords
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- FOR ADULTS
- OF PLASTIC
- SPORTS CAR
- MOTOR CARS
- TOY MODELS
- 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)) Classification has been determined in accordance with the following: 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 it is considered that the plastic outer shell forms the character of this article. 8 Digit code 95030095: Other, of plastics 10 Digit code 9503009590: Other than cable car scale models for printing Also classified in accordance with: Harmonised System Explanatory Note (E) to heading 9503