Information for ruling 600011938
This section is Advance Tariff Ruling
- Start date
- 20 Dec 2024
- Expiry date
- 19 Dec 2027
- Commodity code
- 9503003990 (opens in new tab)
- Description
- Cardboard construction toy that is a children's construction toy made from laminated hardboard/cardboard, lined with kraft paper printed on one side, unprinted/brown on the other. It is manufactured by first laminating the paper which then die cut/creased, then folds and glue is added and finally hand stripped. The hardboard discs are designed to be interleaved with each other to allow for children to make life-size structures for them to play with. It is packaged in packs of 30 that are banded, boxed and sleeved.
- Keywords
-
- PUT UP FOR RETAIL SALE
- CARDBOARD
- TOYS GAMES AND SPORTS EQUIPMENT
- FOR CHILDREN
- FOR ENTERTAINMENT
- ASSEMBLED BY GLUEING
- 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 5(b) has been used to identify the type of packaging: boxes 8 Digit Code: 95030039 - Other construction sets and constructional toys; Of other materials 10 Digit Code: 9503003990 - Other than hand-made, of wood Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to heading 9503 (d)