Information for ruling 600006604
This section is Advance Tariff Ruling
- Start date
- 03 May 2023
- Expiry date
- 02 May 2026
- Commodity code
- 9503004100 (opens in new tab)
- Description
- Rabbit Hottie Made from woven polyester with stuffed head, body, arms and legs. 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
-
- OF POLYESTER
- CUDDLY TOYS
- PUT UP FOR RETAIL SALE
- OF COTTON
- STUFFED ANIMAL TOYS
- WOVEN
- SILICA BEADS
- TOYS
- RABBITS
- FOR HEATING
- 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 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 3b has been used as the play value of a stuffed toy is considered to be the essential character. and that the ability to heat the beans for warmth is secondary. There is a lot of stuffing at the front of the rabbit, so even if you did heat up the beans there wouldn’t be much heat radiating out, also if you removed the beans for whatever reason you would still have a functional stuffed animal, equally even if you left them in and didn’t heat them the child would not be any wiser and would still play with rabbit. 8 Digit Code 95030041 - Toys representing animals or non-human creatures; Stuffed Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to 9503 refers