Information for ruling 600006804
This section is Advance Tariff Ruling
- Start date
- 12 May 2023
- Expiry date
- 11 May 2026
- Commodity code
- 9503003500 (opens in new tab)
- Description
- A toy designed for children aged 10 months to 3 years. The toy is in the shape of a dog. The toy consists of plastic parts that can be assembled together to form the dog. Parts are loosely held together and be interlocked and taken apart. This is a sensory toy that helps children develop their fine motor skills, colour recognition, hand strength
- Keywords
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- TOYS
- FOR CHILDREN
- CONSTRUCTIONAL TOYS
- PUT UP FOR RETAILS SALE
- 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)) Classification has been determined in accordance with the following: General Interpretative Rules (GIR)s: 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 8 Digit code 95030035: Other construction sets and constructional toys, of plastics Also classified in accordance with: Harmonised System Explanatory Note (iii) to heading 9503