Information for ruling 600008548
This section is Advance Tariff Ruling
- Start date
- 31 Aug 2023
- Expiry date
- 30 Aug 2026
- Commodity code
- 9503004990 (opens in new tab)
- Description
- A bunny teether used for babies when teething. It is made from a soft polyester material which is in the design of a rabbit; it has a plastic teething ring for babies to chew on and is easy to hold. It measures 7cm long. It is used as a comforting toy and a teether. This is to be sold as a set for a baby bed time kit, but each item has to be classified separately, original reference is 600007975. It is packed in a cardboard box.
- Keywords
-
- OF TEXTILE MATERIAL
- TOYS
- OF PLASTIC
- PUT UP FOR RETAIL SALE
- CHEWING-TOYS
- FOR BABIES
- 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)). General Interpretative Rules (GIRs): GIR 1 has been used to classify this product by the terms of heading under section 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 5(b) has been used to identify the type of packaging - it is packed in a cardboard box. 8 Digit Code - 95030049 - Toys representing animals or non-human creatures; Other than stuffed. 10 Digit Codes - 9503004990 - Other than, hand made, of wood. Also classified in accordance with The Harmonised System Explanatory Notes (HSENs) to 9503.