Information for ruling 600008489
This section is Advance Tariff Ruling
- Start date
- 01 Sep 2023
- Expiry date
- 31 Aug 2026
- Commodity code
- 9503004990 (opens in new tab)
- Description
- An unstuffed outer casing of fabric. An empty outer casing or, a skin, representing animals or non-human creature a stylised shark, it has no stuffing within the body of the shark. They are designed to be hand stuffed. The empty casing, of the animal, is used for ‘making a bear’ activity. These activities are for the amusement of adults and children and are undertaken in designated workshops where other creatures are being made. They are 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 desired project. The casings are made of knitted polyester fabric. There is no fabric lining inside the casing only a polyester fabric pouch to put things in. Made of polyester fabric, machine sewn, and not hand made. Packaged in sixes in a polythene bag inside a cardboard box.
- Keywords
-
- FOR ENTERTAINMENT
- OF POLYESTER
- OF TEXTILE MATERIAL
- TOYS
- KNITTED FABRICS
- REPRESENTING A NON-HUMAN CREATURE
- 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: 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. Various styles/designs/sizes. 8-Digit code has been used to classify this product by the terms of heading – 95030049 Toys representing animals or non-human creatures; other than stuffed. 10-Digit code Other than hand made. Also classified in accordance with: 22 08 23 600008084 02 05 2008 – C00256 - The Bear Factory Ltd The Finance & Tax Tribunal (tribunals.gov.uk) 02/05/2008 The Bear Factory COO256 Explanatory Notes to the Combined Nomenclature of the European Union (2022/C 29/03) Harmonised System Explanatory (HSEN)s to Chapter 95 note 3 Harmonised System Explanatory (HSEN)s to Chapter 95 note 4 Combined Nomenclature Explanatory Notes 95030041 and 49 EC REG. 2184/97 Schenker Ruling Article 6(2) of Commission Regulation (EEC) No 2454/93 of 2 July 1993