Information for ruling 600008087
This section is Advance Tariff Ruling
- Start date
- 22 Aug 2023
- Expiry date
- 21 Aug 2026
- Commodity code
- 9503004100 (opens in new tab)
- Description
- Shoes for teddy bears feet. The shoes are toy clothing accessories, which are suitable for teddy bears or other with a suitable shaped foot. The shoes are recognisable as a toy accessory due to their small size and shape. They are not designed for human feet. They are manufactured in 20 different styles and colours. Sizes of the toy shoes are typically 5cms (H) x 9cms (L) x 8cms (W) approximately. They are more of a cup shape with some styling. Some have laces and some have just a strap or piece of elastic to keep them on a rounded bears foot. The shoes are made from various polyester fabrics, machine stitched and glued, not hand made. Packaged in polythene bags in sixes, then packaged in a cardboard box for retail sale.
- Keywords
-
- FOR ENTERTAINMENT
- OF TEXTILE MATERIAL
- FOR ADULTS
- ACCESSORIES
- FOR CHILDREN
- TOY SHOES
- 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)). 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 5a has been used to identify the type of packaging. Packaged polythene bags in sixes inside a cardboard box. 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