Information for ruling 600006387
This section is Advance Tariff Ruling
- Start date
- 21 Jul 2023
- Expiry date
- 20 Jul 2026
- Commodity code
- 9503009990 (opens in new tab)
- Description
- A knitted brown pasty shaped toy made from printed polyester fabric and polyester stuffing. The printed polyester fabric provides the toy with the appearance of a pasty. The pasty toy has crimping running the length of the spine and one side of the toy has embroidered writing on it. The pasty toy measures 28cm in length by 16cm in width by 9cm in depth. The toy has a hanging tag. Available in different sizes with and without the embroidered writing.
- Keywords
-
- TOYS
- OF POLYESTER
- OF TEXTILE MATERIAL
- BROWN
- 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 8-Digit Code 95030099 – Other than elsewhere specified or included in the heading; Other than toy weapons; Other than die-cast miniature models of metal; Other than portable interactive electronic education devices primarily designed for children; Other than of plastics 10-Digit code 9503009990 – Other than hand-made, of wood Also classified in accordance with Harmonised System Explanatory Notes (HSEN)s to Chapter 95 Harmonised System Explanatory Notes (HSEN)s to Heading 9503