Information for ruling 600011941
This section is Advance Tariff Ruling
- Start date
- 12 Dec 2024
- Expiry date
- 11 Dec 2027
- Commodity code
- 9503003000 (opens in new tab)
- Description
- A model kit containing parts used to permanently assemble a scale model aircraft. Made from a variety of materials including predominantly PU resin and types of metal such as aluminium, stainless steel and white metal alloy. The kit is used to construct a model in a professional environment for modelmakers. Model is for static display use only.
- Keywords
-
- RECREATIONAL MODELS
- TOY PARTS
- TOYS
- TOY MODELS
- AIRCRAFT
- FOR ASSEMBLING
- 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. 8 digit code - 95030030: Electric trains, including tracks, signals and other accessories therefor; reduced-size (scale) model assembly kits. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) to heading 9503 (E)