Information for ruling 600005817
This section is Advance Tariff Ruling
- Start date
- 14 Mar 2023
- Expiry date
- 13 Mar 2026
- Commodity code
- 9503004990 (opens in new tab)
- Description
- This is a toy figure of a pre-historic monster measuring 6" high. Part of the tail can be removed to show damage from fighting. It includes a plastic accessory to represent a heat ray which can be attached to the mouth. The figure is made from plastic. It is packaged in a cardboard box which is then covered in plastic. It is aimed for children aged 4 years and upwards. It is packed in a cardboard backing with a plastic front.
- Keywords
-
- FOR ENTERTAINMENT
- FOR CHILDREN
- TOYS
- OF PLASTIC
- PUT UP FOR RETAIL SALE
- 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 packaged in a cardboard box with plastic covering. 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 (HSENs) to Chapter 9503 Note D(i).