Information for ruling 600007973
This section is Advance Tariff Ruling
- Start date
- 07 Jul 2023
- Expiry date
- 06 Jul 2026
- Commodity code
- 9503009590 (opens in new tab)
- Description
- The items are Pop Badges made of plastic with printed stickers decorated on them, to be used by children to wear, decorate bag straps, lanyards, ribbons, scarves, etc. It is comprised of an injection moulded plastic cup back and a sticker decorated disk that sandwich the fabric in between to hold the badge in place. Stickers are applied once the plastic badges have been imported into the UK, normally a licensed character, figure or collectable aimed at children from two years old and older. The badges are used as giveaways, free gifts with purchase and are also retailed as collectable/swappable toys. For example- at a theme park as a giveaway with a kid's meal or for interaction between staff and guests; swapped amongst children, or scratched and sniffed, warmed to reveal an image, or tilted to reveal other images if lenticular decoration is used. When not being played with by the child the front disk section is inserted into the back retaining cup sandwiching a piece of fabric so that the badge can be worn on a shirt, lanyard or school bag strap. Special editions are retailed as keepsake collectables. The badges are packaged in bulk.
- Keywords
-
- STICKERS
- WITH DECORATION
- BADGES
- OF PLASTIC
- POP UP
- 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 of chapter of the Goods Classification Table (reg 3(1)(b)). 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 95030095- Other than elsewhere specified; Other than toy weapons; Other than die-cast miniature models of metal; Other than portable interactive electronic education devices primarily designed for children; Of plastic 10 Digit Code 9503009590- Other than Cable car scale models for printing Also classified in accordance with: Chapter note 2 (y) to chapter 39 The Harmonized System Explanatory Notes (HSENs)- General notes to chapter 95 HSENs to heading 9503