Information for ruling 600005924
This section is Advance Tariff Ruling
- Start date
- 24 Feb 2023
- Expiry date
- 23 Feb 2026
- Commodity code
- 9503004990 (opens in new tab)
- Description
- A well-known children’s plastic toy representing a pig with a pink head and a red body. The Pig is designed to be squeezed and stretched. Packaged in a blue plastic sphere covered in images and information about the product. It is packaged for retail sale in an open sided cardboard box along with 19 other plastic spheres. There are six different toys packaged individually in the spheres including the pig. Only once the sphere is opened do you discover which toy you have bought.
- Keywords
-
- OF PLASTIC
- REPRESENTING ANIMALS
- TOYS
- SPHERES
- REPRESENTING A NON-HUMAN CREATURE
- 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 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