Information for ruling 600008090
This section is Advance Tariff Ruling
- Start date
- 11 Sep 2023
- Expiry date
- 10 Sep 2026
- Commodity code
- 9503002900 (opens in new tab)
- Description
- A toy voice box sound module. Used for placing into a teddy bear or other soft toy; for recording and playing a voice, music, or other sound effect. A small button is pressed on the back of the module, this records the voice or sound and can be replayed when module is switched to play mode. Sound is recorded on to a microchip inside the module. The messages can be deleted, and rerecorded multiple times. There are several designs of these each with a different recording time limit from 22 seconds to 60 seconds . The dimensions of the modules are approximately 6cms x 4cms x 2cms and are produced in various colours and shapes and have varying functions, Some, record & play, some play a pre-recorded sound, others vibrate and have a heartbeat action. Factory assembled; the outer casing is made from plastic. Button battery operated (replaceable LR44 alkaline 1.5v, 3 per unit) Packaged in polythene bags inside cardboard boxes
- Keywords
-
- TOY PARTS
- PARTS & ACCESSORIES
- SOUND EFFECTS
- WITH SOUND RECORDING DEVICE
- MODULES
- BATTERY-OPERATED
- 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: 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 5b has been used to identify the type of packaging. Packed in clear poly bags in cardboard boxes. 8-Digit code 9503002900 - Dolls representing only human beings and accessories thereof: Parts & accessories. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) to heading CHAPTER 95 NOTE 3 Harmonised System Explanatory Notes (HSEN) Note (C) TO Heading 9503 Schenker Ruling Build-A-Bear Workshop UK Holdings Ltd v Commissioners for Her Majesty's Revenue and Customs [2022] EWCA Civ 825 (21 June 2022) (bailii.org)