Information for ruling 600011958
This section is Advance Tariff Ruling
- Start date
- 31 Dec 2024
- Expiry date
- 30 Dec 2027
- Commodity code
- 9503004100 (opens in new tab)
- Description
- A child's soft textile toy. This is made from polyester and it is in the shape of a goose. The goose has a blue and green striped hat with a white bobble on the top. The item is stuffed.
- Keywords
-
- TEXTILE ARTICLES
- FOR ENTERTAINMENT
- OF POLYESTER
- TOYS
- CUDDLY TOYS
- PUT UP FOR RETAIL SALE
- 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 8 digit code 95030041 - Toys representing animals or non-human creatures; stuffed Also classified in accordance with: Harmonised System Explanatory Notes to heading 9503