Information for ruling 600006464
This section is Advance Tariff Ruling
- Start date
- 06 Apr 2023
- Expiry date
- 05 Apr 2026
- Commodity code
- 9503004990 (opens in new tab)
- Description
- The product is a scorpion fidget toy. The toy comes in two different colour combinations, green and orange as well as yellow and orange. It has over 200 points of articulation, each part of the product can be detached and then reattached. It is made from plastic. The age group for this product is 4+ years. It is packaged in a retail cardboard box with 6 units per a case.
- Keywords
-
- ANIMAL TOYS
- NOT STUFFED
- FOR CHILDREN
- OF PLASTIC
- 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 GIR1- 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 – retail 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: HSEN Note (D)(i) to Heading 9503