Information for ruling 600005996
This section is Advance Tariff Ruling
- Start date
- 21 Apr 2023
- Expiry date
- 20 Apr 2026
- Commodity code
- 9503004990 (opens in new tab)
- Description
- A plastic toy figure representing a non-human creature, red and gold coloured action figure in the form of a zombie, the figure is a popular film character from a well-known film franchise, with a non removeable mask, extra hands and plastic accessories that can be attached to the hands. The figure is unstuffed and doesn’t require batteries. It is presented in cardboard packaging. Suitable for ages 4 and above
- Keywords
-
- TOYS
- OF PLASTIC
- NOT STUFFED
- FOR CHILDREN
- 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 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. 8-digit code 95030049 - toys representing animals or non-human creatures: other than stuffed. 10-digit code 9503004990 - other than handmade, of wood Also classified in accordance with: - Harmonised System Explanatory Notes (HSEN’s) note (D)(i) to heading 9503 Harmonised System Explanatory Notes (HSEN’s) note 3 to chapter 95