Information for ruling 600006151
This section is Advance Tariff Ruling
- Start date
- 04 Apr 2023
- Expiry date
- 03 Apr 2026
- Commodity code
- 9503004990 (opens in new tab)
- Description
- The plastic action figurine is 10cm in height, comes with a single plastic weapon accessory and is available in 8 different colours. Each figurine has interchangeable pieces that can be use with other separately available figurines within the range, the figurine has articulating limbs. The unique design allows for easy positioning on any flat surface due to the suction cup hand and feet, the weapon accessory can be clipped into a hand or the body of the figurine. The plastic figurine is packaged in a cardboard box, then placed in a CDU which can hold 8 individual boxes, for retail sale. The box states it is suitable for ages 6 years +.
- Keywords
-
- TOYS
- OF PLASTIC
- WITH SUCTION CUP
- FOR CHILDREN
- PUT UP FOR RETAIL SALE
- ACTION FIGURE
- FIGURINES
- 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 5 (b) - Has been used to identify the type of packaging: Cardboard box. 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) to heading 9503 Note (D)