Information for ruling 600007780
This section is Advance Tariff Ruling
- Start date
- 04 Aug 2023
- Expiry date
- 03 Aug 2026
- Commodity code
- 9503004990 (opens in new tab)
- Description
- A 12-inch articulated plastic toy representing a non-human creature. The toy is a black humanoid figure with silver accents, and represents a superhero from a well-known movie. The figure has two silver eyes. The figure is unstuffed. Packaged in a cardboard box with information and images about the product and a transparent plastic window displaying the top half of the toy.
- Keywords
-
- TOYS
- OF PLASTIC
- BLACK
- NOT STUFFED
- REPRESENTING A NON-HUMAN CREATURE
- 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 GIR 5 (B) has been used to identify the type of packaging used 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: Harmonised System Explanatory Notes (HSEN)s to Chapter 95 Harmonised System Explanatory Notes (HSEN)s to Heading 9503