Information for ruling 600008613
This section is Advance Tariff Ruling
- Start date
- 01 Sep 2023
- Expiry date
- 31 Aug 2026
- Commodity code
- 9503004990 (opens in new tab)
- Description
- A stylised pillowcase in the shape of a cats face. The case is made from a knitted stretch polyester fabric. The cases are intended for the amusement of children and adults. The cases and appropriate stuffing are purchased separately in a ‘Make a Bear’ workshop where children and adults stuff the pillows to their liking. There is no internal removable lining in the case. The stuffing is pushed by hand into the bottom edge of the case then closed by a strip of hook and loop tape (Velcro) The General size of the cushions are 30X30cm when unstuffed. There are several different themed animal characters in this range. They are machine stitched, not hand made. Packed in poly bags, multiples of six in a cardboard boxes, for retail sale.
- Keywords
-
- FOR ENTERTAINMENT
- UNSTUFFED
- PILLOWS
- OF TEXTILE MATERIAL
- REPRESENTING ANIMALS
- TOYS
- 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 Unassembled/ Unfinished goods. GIR5a Packed within a sealed polybag in multiples of six for retail sale. 8 Digit code: 95030049: Toys representing animals or non-human creatures, other than stuffed. 10 Digit code: 9503004990: Other than hand made of wood. Also classified in accordance with: HSEN TO HEADING 9503 (D) (I) REFERS. CNEN TO HEADING 9503 00 41/49 REFERS.