Information for ruling 600005144
This section is Advance Tariff Ruling
- Start date
- 09 Jan 2023
- Expiry date
- 08 Jan 2026
- Commodity code
- 9503004990 (opens in new tab)
- Description
- A toy animal in the shape of a brown Pteranodon made of plastic that can balance on almost anything. The Pteranodons wings are spread out making it appear that the Pteranodon is flying. The Pteranodon measures 20cm in width by 15cm in height. Packaged on a cardboard backing card which has images and additional Information about the Pteranodon toy. The Pteranodon is unstuffed.
- Keywords
-
- OF PLASTIC
- ANIMAL SHAPED
- DINOSAUR
- REPRESENTING ANIMALS
- TOYS
- 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 202 sets out that the rules of interpretation contained in the following have effect- Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)): and 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 the 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 used 8 Digit code 95030049 – Toys representing animals or non-human creatures; Other than stuffed 10 Digit code 9503004990- Other than hand-made, of wood Also classified in accordance with: Harmonised System Explanatory Notes (HSEN)s to Chapter 95 Harmonised System Explanatory Notes (HSEN)s to Heading 9503