Information for ruling 600005821
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 a 6" figure of a gorilla toy. It has a removeable piece of plastic to reveal damage through fighting and it has a plastic accessory representing a battle axe. It is made from plastic. It is aimed for children aged 4 years upwards. It is packaged in a cardboard box with a plastic wrapping.
- Keywords
-
- PLASTICS
- FOR ENTERTAINMENT
- TOYS
- FOR CHILDREN
- 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 5b has been used to identify the type of packaging. The toy is packaged in a cardboard box with plastic wrapping. 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).