Information for ruling 600011668
This section is Advance Tariff Ruling
- Start date
- 02 Jan 2025
- Expiry date
- 01 Jan 2028
- Commodity code
- 9503004100 (opens in new tab)
- Description
- A 100% Polyester fabric skin. The fabric has been sewn together to represent an alpaca in the form of a plush toy. It is approximately 9.5inches tall. Sample received is light beige in colour. There is an opening within the stomach area of the skin that has a length of thread attached. The skin is intended to be filled with stuffing and closed by sewing. The attached label states it can be used by ages 0+ years. It is packaged within a PP bag.
- Keywords
-
- TOY ANIMAL
- UNSTUFFED
- OF POLYESTER
- OF TEXTILE MATERIAL
- REPRESENTING ANIMALS
- 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 2A - Has been used as the goods are unfinished/unassembled. GIR 5 (b) - Has been used to identify the type of packaging: Individual PP bag. 8 DIGIT CODE 95030041: Toys representing animals or non-human creatures; Stuffed. Also classified in accordance with: General section Chapter 95 note 3 Harmonised System Explanatory Notes (HSEN) to heading 9503 Harmonised System Explanatory Notes (HSEN) to parts & accessories section Tribunal C00256 dated 02/05/2008