Information for ruling 600009579
This section is Advance Tariff Ruling
- Start date
- 19 Jan 2024
- Expiry date
- 18 Jan 2027
- Commodity code
- 9503009990 (opens in new tab)
- Description
- This is an interactive children's toy. It is a virtual electronic animal that reacts to touch and has sounds and reactions. It consists of a selection of 15 different digital animals. The device starts as a puppy and the more you play the pets will increase. The child feeds, plays and rocks the animal to sleep, and also has to clean up after it. It comes in a cube shaped case, when it is opened a membrane is activated which spins in different directions with LED lights which light up to create an image of the animal. It comes in a variety of different colours. It is supplied with 3 x AA batteries.
- Keywords
-
- TOUCH-SENSITIVE
- FOR CHILDREN
- CUBE SHAPED
- DIGITAL ANIMAL
- PUT UP FOR RETAIL SALE
- GAMES
- INTERACTIVE TOY
- VIRTUAL ELECTRONIC
- BATTERY-OPERATED
- LED
- 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 (1)(b)). General Interpretative Rules (GIRs): 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. 8 Digit Code - 95030099 - Other than elsewhere specified in this heading, other than toy weapons; other than of plastics 10 Digit Code - 9503009990 - Other than handmade, of wood. Also Classified in accordance with The Harmonised System Explanatory Notes (HSENs) 9503 (D) refers.