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Information for ruling 600011369

This section is Advance Tariff Ruling

Start date
18 Oct 2024
Expiry date
17 Oct 2027
Description
A plastic room projector which projects 24 colour NASA and Hubble Space Telescope photographs up to one metre wide. Included are 3 interchangeable slide discs with 8 images per disc. When not used as a projector it can be used as a night light. There is an information leaflet included. 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 6years +. It is packaged within a closed cardboard box for retail sale.
Keywords
  • STARS
  • PUT UP FOR RETAIL SALE
  • IMAGE PROJECTORS
  • PROJECTORS
  • SLIDE PROJECTORS
  • FOR CHILDREN
  • TOY PROJECTOR
  • NIGHT LIGHT
  • BATTERY OPERATED
  • OF PLASTIC
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 95030095: Other than elsewhere specified; Of plastic. 10 DIGIT CODE 9503009590: Other than cable car scale models for printing. Also classified in accordance with: General section Chapter 90 note K exclusion Harmonised System Explanatory Notes (HSEN) to Chapter 90 footnote e exclusion. Harmonised System Explanatory Notes (HSEN) to heading 9503 note D