Information for ruling 600008462
This section is Advance Tariff Ruling
- Start date
- 12 Sep 2023
- Expiry date
- 11 Sep 2026
- Commodity code
- 9503002900 (opens in new tab)
- Description
- Stylised fabric stars. Known as wishing stars. Accessories which are suitable for dolls representing human beings and stuffed toy animals. The stars themselves are intended to be wishes and are to be placed inside the body of a doll or teddy bear, that a child or adult has made in a designated workshops. Made of woven polyester. The stars are produced in various colours of red, blue, pink, purple with a small white heart and the words, Courage, Friendship, and Love printed on them. The stars dimensions are 5cm (high) x 5 cm (wide) They are lightly stuffed with a polyester stuffing material. The outside edges of the stars are cut and heat sealed by a machine, there is no machine stitching and are not hand-made. The stars are packaged in clear packs of various quantities and colours.
- Keywords
-
- FOR ENTERTAINMENT
- OF TEXTILE MATERIAL
- TOYS
- STARS
- PUT UP FOR RETAIL SALE
- ACCESSORIES
- FOR CHILDREN
- 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 5a has been used to identify the type of packaging. The stars are packaged in clear packs of various quantities and colours. 8-Digit code 9503002900 - Dolls representing only human beings and accessories thereof: Parts & 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