Information for ruling 600005815
This section is Advance Tariff Ruling
- Start date
- 31 Mar 2023
- Expiry date
- 30 Mar 2026
- Commodity code
- 9503002190 (opens in new tab)
- Description
- The item is a toy representing human figure, made of plastic. This is an action figure from a popular children's tv series representing a boy with superpowers to fight aliens, comes with an accessory representing his jet-pack. The toy is approximately 4-5 inches tall and suitable for children over 4 years old. The item is packaged in a cardboard box with a plastic wrapping for retail sale.
- Keywords
-
- REPRESENTING A HUMAN BEING
- TOYS
- OF PLASTIC
- PUT UP FOR RETAIL SALE
- DOLLS
- 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 (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 8 Digit Code 95030021- Dolls representing only human beings and parts and accessories thereof, 10 Digit code 9503002190- Other than ornamental dolls dressed so as to reflect the folklore characteristic of the country of origin, hand-made Also classified in accordance with: Chapter note 4 to chapter 95 Harmonised System Explanatory Notes (HSENs) to heading 9503