Information for ruling 600009781
This section is Advance Tariff Ruling
- Start date
- 01 Mar 2024
- Expiry date
- 28 Feb 2027
- Commodity code
- 9503004990 (opens in new tab)
- Description
- An articulated toy figure made of plastic, approximately 4 inches tall, representing a non-human creature. The figure represents a fictional character who is part of a well-known comic book series. The figure is a red humanoid, with white eyes and mouth, there are black markings on its chest and upper arms. Included are detachable elongated claws that clip over the figure’s wrists. The item is designed for children of over 4 years old, packaged in a cardboard box.
- Keywords
-
- ARTICULATED
- TOYS
- REPRESENTING A CARTOON CHARACTER
- OF PLASTIC
- ACTION FIGURE
- FOR CHILDREN
- REPRESENTING A NON-HUMAN CREATURE
- 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 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 note (D)(i)