Information for ruling 600008092
This section is Advance Tariff Ruling
- Start date
- 04 Sep 2023
- Expiry date
- 03 Sep 2026
- Commodity code
- 9503004100 (opens in new tab)
- Description
- Made from Cellulose Acetate plastic (plant based) with a selected fragrance which is mixed with the molten plastic at the injection moulding stage. The base plastic is a natural material and absorbs the oil fragrance which is then slowly released when it is exposed to the air to emit a pleasant odour. The discs, known as AromaBearapy are made in the stylised shape of a bears paw print with the wording ‘AROMA Bearapy’ embossed on. They are placed into the backs of the bears through a rear pouch pocket. They are available in a range of fragrances such as: Bubble-gum, Strawberry, Cotton Candy, Mint, Cupcake, Butterscotch. The colours include, red, pink, purple, blue, brown, green, yellow There are no other fixing/fitting required. Packaged in a polythene bags and cardboard boxes, packed in sixes for retail sale.
- Keywords
-
- BEARS
- TOYS
- PUT UP FOR RETAIL SALE
- CELLULOSE
- ACCESSORIES
- FRAGRANCE
- 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: 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 in a polythene bags and cardboard boxes, packed in sixes for retail sale. 8-Digit code 95030041 Toys representing animals or non-human creatures; Stuffed including (parts and accessories) 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