Information for ruling 600011669
This section is Advance Tariff Ruling
- Start date
- 03 Jan 2025
- Expiry date
- 02 Jan 2028
- Commodity code
- 9503007590 (opens in new tab)
- Description
- A PVC toy car with a company name printed on the roof. The car has a pull-back motor that once it has been engaged, enables the vehicle to propel forward independently. The car measures approximately 55mm in height, 81mm in width and 81mm in depth. It is packed within an individual PP bag.
- Keywords
-
- TOY WITH MOTOR
- TOY CARS
- OF PVC
- PULL-BACK MOTOR
- OF PLASTIC
- TOY VEHICLE
- 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: PP bag. 8 DIGIT CODE 95030075: Other toys and models, incorporating a motor; Of plastic. 10 DIGIT CODE 9503007590: Other than cable car scale models for printing. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) 9503 (A) exclusion Harmonised System Explanatory Notes (HSEN) 9503 (D)