Information for ruling 600006603
This section is Advance Tariff Ruling
- Start date
- 16 May 2023
- Expiry date
- 15 May 2026
- Commodity code
- 3824999699 (opens in new tab)
- Description
- Percy Pig Hottie An elongated replica of the famous Percy Pig character. Made from woven polyester with head, arms and feet that are stuffed; the body is completely unstuffed. A separate pouch made from cotton, containing silica beads, is warmed in the microwave and inserted into a Velcro opening at the back. Packaged together and put up for retail sale.
- Keywords
-
- WOVEN
- OF POLYESTER
- FOR HEATING
- PUT UP FOR RETAIL SALE
- OF COTTON
- SILICA BEADS
- REPRESENTING ANIMALS
- STUFFED
- WITH VELCRO
- 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)). GIR 1 has been used to classify this product by the terms of heading 3824 - Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included GIR 3b has been used as the silica beads and the ability to heat the beans for warmth is considered to be the essential character. The elongated pig has only the head, arms and legs that are stuffed; the main elongated body is not. It holds many pockets of beads which fill all the middle section which when heated allows for the heat to radiate the length of the body from all sides. The length of the product allows for it to be draped around the neck and other body parts. If you took the beads out it would have limited play value as a toy of Chapter 95. The reason why you buy this product is to provide warmth, so whilst the minimal stuffed parts would be interesting to a child, it doesn’t have the overall play value. GIR 6 has been used to classify the goods to subheading level 382499 – Other than Mixtures and preparations consisting mainly of (5-ethyl-2-methyl-2-oxido-1.3,2-dioxaphosphinan-5-yl)methyl methyl methylphosphonate and bis[(5-ethyl-2-methyl-2-oxido-1.3,2-dioxaphosphinan-5-yl)methyl] methylphosphonate: Polyglycol esters of methylphosphonic acid 8 Digit Code 38249996 – Other than elsewhere specified 10 Digit Code 3824999699 – Other than elsewhere specified within the subheading Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to 3824