Information for ruling 600007816
This section is Advance Tariff Ruling
- Start date
- 12 Jul 2023
- Expiry date
- 11 Jul 2026
- Commodity code
- 9503004990 (opens in new tab)
- Description
- A non-human figure toy which is 6 inches tall. Packaged in a cardboard box. The figure is red and blue with a gold non-removable mask and has the ability to manipulate the arms and legs to create action-style poses.
- Keywords
-
- PLASTICS
- ARTICULATED
- TOYS
- ACTION FIGURE
- REPRESENTING A NON-HUMAN CREATURE
- 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) - General Interpretative Rules (GIR)S GIR1- 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 5(B) - Has been used to identify the type of packaging – A cardboard box. 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: Harmonized System Explanatory Notes (HSENs) to heading 9503 note D (i)