Information for ruling 600011537
This section is Advance Tariff Ruling
- Start date
- 24 Oct 2024
- Expiry date
- 23 Oct 2027
- Commodity code
- 9503009590 (opens in new tab)
- Description
- A bubble sword/wand. This consists of 118ml of bubble solution within a plastic tube, complete with a plastic wand that forms part of the lid. When the wand is withdrawn from the tube it is charged with bubble liquid, the liquid is either blown through an opening in the wand or can be waved in the air, this process produces the bubbles. Without the wand, the bubbles cannot be created. The article is designed for the amusement of children, it is recommended for ages 3years +, for retail sale.
- Keywords
-
- WANDS
- PUT UP FOR RETAIL SALE
- FOR CHILDREN
- OF PLASTIC
- FOR ENTERTAINMENT
- BUBBLES
- SOLUTIONS
- TUBES
- SWORDS
- AS LIQUID
- 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 plastic bubble wand is considered to be the essential character. GIR 5 (b) - Has been used to identify the type of packaging: Plastic tube. 8 DIGIT CODE 95030095: Other than elsewhere specified; Other than elsewhere specified; Of plastic. 10 DIGIT CODE 9503009590: Other than cable car scale models for printing. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) to heading 9503 note D