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Information for ruling 600009350

This section is Advance Tariff Ruling

Start date
07 Dec 2023
Expiry date
06 Dec 2026
Description
Stuffed toy puppy that dances & sings materials: Polyester Fabric 50%, Polyester Fibre Stuffing 20%, ELECTRONIC MECHANISM 30% In a festive outfit Size: 15.24 x 21.59 x 33.02 cm 3 x 1.5V AA batteries required Packaging: Brown plastic free box
Keywords
  • STUFFED ANIMAL TOYS
  • OF POLYESTER
  • TOYS
  • BATTERY-OPERATED
  • PUPPIES
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 (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 5b has been used to identify the type of packaging – Brown box 8 digit code 95030041 - Toys representing animals or non-human creatures; stuffed Also classified in accordance with: HSEN to 9503