Information for ruling 600005997
This section is Advance Tariff Ruling
- Start date
- 24 Apr 2023
- Expiry date
- 23 Apr 2026
- Commodity code
- 9503004990 (opens in new tab)
- Description
- A plastic toy figure representing a non-human creature, with alien features, dressed in black with a plastic musical instrument, the figure is a film character from a well-known film franchise, the musical instrument can be attached to the figure. 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
- PUT UP FOR RETAIL SALE
- 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