Information for ruling 600005998
This section is Advance Tariff Ruling
- Start date
- 10 May 2023
- Expiry date
- 09 May 2026
- Commodity code
- 9503004990 (opens in new tab)
- Description
- A 6-inch articulated plastic toy figure in the form of a non-human creature with a unicorn head and a multi-coloured Mohawk. The top half of the toy resembles a multi-coloured gilet and a sling bag strapped to the outside of the gilet. The bottom half of the toy resembles a pair of black trousers with two shoes at the bottom of the toy. The toy is packaged with three accessories a small toy grenade launcher, a backpack and a white staff topped with a unicorn head with a multi-coloured mohawk. The toy is unstuffed. Packaged in a cardboard box with information and images about the product and a transparent plastic window displaying the top half of the toy.
- Keywords
-
- PUT-UP IN PACKINGS
- VIDEO GAMES
- TOYS
- OF PLASTIC
- NOT STUFFED
- ACCESSORIES
- REPRESENTING A NON-HUMAN CREATURE
- Justification
- Classification has been determined in accordance with: 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 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: Note 3 to Chapter 95 Harmonised System Explanatory Notes (HSEN)s to Chapter 95 Harmonised System Explanatory Notes (HSEN)s to Heading 9503