Information for ruling 600011392
This section is Advance Tariff Ruling
- Start date
- 26 Sep 2024
- Expiry date
- 25 Sep 2027
- Commodity code
- 9503004100 (opens in new tab)
- Description
- A plush stuffed toy dog mascot. It is a sandy brown colour with two legs and two arms and a tail, a face and has a tag attached to its ear. It measure 20 inches long, suitable for ages 3 plus. . It is made from 100% polyester and packed in a clear PP bag.
- Keywords
-
- FOR ENTERTAINMENT
- OF POLYESTER
- TOYS
- PUT UP FOR RETAIL SALE
- ANIMALS
- FOR CHILDREN
- STUFFED
- PLUSH FABRICS
- CUDDLY TOYS
- 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 (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. GIR 5(b) has been used to identify the type of packaging. Packed in a clear PP bag. 8 Digit Code - 95030041 - Toys representing animals or non-human creatures; Stuffed. Also classified in accordance with The Harmonised System Explanatory Notes (HSENs) to heading 9503.