Information for ruling 600007815
This section is Advance Tariff Ruling
- Start date
- 03 Aug 2023
- Expiry date
- 02 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 and white humanoid figure with a spider web design on the pink inside of the hood and on the pink sleeves of the figure. The figure has two large white 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
-
- OF PLASTIC
- BLACK
- NOT STUFFED
- WHITE
- REPRESENTING A NON-HUMAN CREATURE
- PINK
- TOYS
- 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