Information for ruling 600008084
This section is Advance Tariff Ruling
- Start date
- 24 Aug 2023
- Expiry date
- 23 Aug 2026
- Commodity code
- 9503004100 (opens in new tab)
- Description
- A stuffed toys head representing an animal or non-human creature. A completed stuffed head representing animals or non-human creature such as teddy bears, foxes, tigers dogs etc. The heads of the creatures are stuffed internally with polyester fibre filling. The body is unfinished, it is empty, this is attached to the body by machine sewing. The empty casing, the body of the creature, is used for "making a bear or other creature" activities are for the amusement of adults and children and is undertaken in designated workshops where the bears or other can be hand stuffed with polyester fibre and finished off by the participants, to their own specification. The polyester fibre, packaged in a poly bag, is purchase separately to enable the maker to stuff the selected skin by hand. Thus, completing the project. Made of knitted polyester fabric. There is no fabric lining in the casing only a pouch to put things in. There are many different styles of creatures available in the range. Made of polyester fabric, machine sewn, not hand made. Packaged in sixes in a polythene bag inside a cardboard box. Various styles/designs/sizes
- Keywords
-
- FOR ENTERTAINMENT
- OF POLYESTER
- OF TEXTILE MATERIAL
- TOYS
- FOR CHILDREN
- REPRESENTING A NON-HUMAN CREATURE
- PUT UP FOR RETAIL SALE
- FOR ADULTS
- 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)). 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 2a has been used for Unassembled/Unfinished goods. GIR5a has been used to identify the type of packaging. Packaged in sixes in a polythene bag inside a cardboard box. For retail sale. 8-Digit code has been used to classify this product by the terms of heading - 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 EC REG. 2184/97 Schenker Ruling Article 6(2) of Commission Regulation (EEC) No 2454/93 of 2 July 1993