Information for ruling 600005318
This section is Advance Tariff Ruling
- Start date
- 18 Jan 2023
- Expiry date
- 17 Jan 2026
- Commodity code
- 9503007000 (opens in new tab)
- Description
- The childrens toy includes in each box, three of the same animal character, they come in a variety of cat, dog and bunnies in a variety of colours. Also includes felt sleeping bags and 3 felt tip pens. The animal characters are made from PVC rotomoulded that are mass produced using a rotocasting process. The products have been flocked to add cotton fibre to give the image of hair. Each character can be coloured using the felt tips pens, the pen washes off allowing the child to recolour the toy. The product is packaged in a colour printed cardboard box with a display window.
- Keywords
-
- CATS
- PUT UP FOR RETAIL SALE
- ANIMAL TOYS
- OF PLASTIC
- GOODS PUT UP IN SETS
- FOR CHILDREN
- 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 (GIRS): 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 - it is in a cardboard box with a display window. 8 digit code - 95030070 - other toys, put up in sets or outfits. Also classified in accordance with: Chapter 95 Note 4