Information for ruling 600009706
This section is Advance Tariff Ruling
- Start date
- 07 Mar 2024
- Expiry date
- 06 Mar 2027
- Commodity code
- 9503004990 (opens in new tab)
- Description
- A plastic toy representing a non-human creature in the form of a robot, that can be transformed into a mask. The robot is 9 inches in height and represents a character from a well known fictional series. The toy robot is yellow and silver in colour, it converts into a mask in 15 steps. The mask has an adjustable elastic strap and padding for comfort. The suggested age is for children 6years and over. It is packaged in a cardboard box for retail sale.
- Keywords
-
- CONVERTIBLE
- MASKS
- TOYS
- ROBOTS
- REPRESENTING A CARTOON CHARACTER
- OF PLASTIC
- PUT UP FOR RETAIL SALE
- FOR CHILDREN
- 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 3B - Has been used as the robot toy is considered to be the essential character. GIR 5 (b) - Has been used to identify the type of packaging: cardboard box. 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: Harmonised System Explanatory Notes (HSEN) to heading 9503 (D)(i)