Information for ruling 600011323
This section is Advance Tariff Ruling
- Start date
- 16 Sep 2024
- Expiry date
- 15 Sep 2027
- Commodity code
- 9503004990 (opens in new tab)
- Description
- A small stress doll keyring that is soft and squeezable. It is a humanoid creature bearing the inscription 'Yo Bro!' on a grey sign. The doll and the keyring are made from plastic. It is packaged on a cardboard blister pack.
- Keywords
-
- TOY MODELS
- REPRESENTING A NON-HUMAN CREATURE
- MALLEABLE
- ANTI-STRESS BALLS
- 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: 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 5 has been used to identify this type of packaging 8-digit code 95030049 toys representing animals or non-human creatures 10-digit code 9503004990 other than stuffed; other than hand-made, of wood Also classified in accordance with: Harmonized System Explanatory Notes (HSENS) to 9503 note (d) (i)