Information for ruling 600006421
This section is Advance Tariff Ruling
- Start date
- 28 Apr 2023
- Expiry date
- 27 Apr 2026
- Commodity code
- 9503009590 (opens in new tab)
- Description
- A yoyo type plastic toy. The yoyo consists of two blue polystyrene plastic discs connected by a iron axis around which a white cotton string is wound. The toy has a decorative image on the outside of the plastic discs and a small loop at the top of the string. The yoyo has a hanging tag with information about the toy on it.
- Keywords
-
- BLUE
- TOYS
- OF PLASTIC
- YO-YO
- OF IRON
- 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 95030095 – 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; Of Plastics 10-Digit code 9503009590 – Other than cable car scale models for printing Also classified in accordance with Harmonised System Explanatory Notes (HSEN)s to Chapter 95 Harmonised System Explanatory Notes (HSEN)s to Heading 9503