Information for ruling 600005999
This section is Advance Tariff Ruling
- Start date
- 04 May 2023
- Expiry date
- 03 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 resembling a humanoid chicken. The toy is a yellow giant chicken which is wearing dog tags and is covered in various places in a pink and purple shell. The toy appears to be wearing shell underwear held-up by brown suspenders. The legs of the toy are yellow and orange and on the left leg there are two brown straps, one of which covers two small pink eggs as well as two pieces of shell over the knees. The right foot of the chicken has a shell sock over a brown boot and on the left foot is a brown shin guard over a brown boot. The toy is packaged with four accessories a backpack, two drumsticks and a black and brown toy weapon. 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