Information for ruling 600008062
This section is Advance Tariff Ruling
- Start date
- 16 Aug 2023
- Expiry date
- 15 Aug 2026
- Commodity code
- 9503004100 (opens in new tab)
- Description
- Clothing outfits for teddy bears. Recognisable as a toy garment because of its small size. The clothing is designed specifically for dressing up teddy bears. They have an unsewn section in the back seam of the garment to accommodate a tail to fit through. Hats associated with the garments will also have appropriate slits for ears to protrude through. The clothing could also be used for suitable sized dolls The outfits are made for the entertainment of children and adults. The outfits are made from various polyester fabrics with over 300 different styles / designs recorded, they are sewn together by a sewing machine, they are not hand-made. Packed in clear cellophane bag with a cardboard hanger depicting the companies logo. A swing ticket is also attached, printed with the same logo. Various styles and designs are available and are packaged for retail sale.
- Keywords
-
- GARMENTS AND ACCESSORIES
- FOR ENTERTAINMENT
- OF TEXTILE MATERIAL
- TOYS
- FOR ADULTS
- FOR CHILDREN
- REPRESENTING A NON-HUMAN CREATURE
- Justification
- 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. Gir 5 (b) has been used to identify the type of packaging. Packed in clear cellophane bag with a cardboard hanger. 8-Digit code 95030041 Toys representing animals or non-human creatures; Stuffed Also classified in accordance with: Harmonised System Explanatory (HSEN)s to Chapter 95 note 3 Harmonised System Explanatory (HSEN)s to Chapter 95 note 4 Schenker Ruling Article 6(2) of Commission Regulation (EEC) No 2454/93 of 2 July 1993