Information for ruling 600012203
This section is Advance Tariff Ruling
- Start date
- 25 Feb 2025
- Expiry date
- 24 Feb 2028
- Commodity code
- 9503003500 (opens in new tab)
- Description
- A plastic 3D children’s toy, for children aged 3 years+ helps to encourage motor skills and imaginary play. It has various interconnecting parts, which when constructed make a skeleton and outer skin to resemble an animal. The pictures included depict an assembled Gnu, the skeleton is white ABS interlocking pieces. The 2 pieces of the ABS skin can then be used to encase the skeleton by the internal neodymium magnets within the skin pieces. An instruction leaflet is also included. The toy is packaged within a closed card retail box.
- Keywords
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- FOR ENTERTAINMENT
- OF PLASTIC
- PUT UP FOR RETAIL SALE
- FOR CHILDREN
- CONSTRUCTIONAL TOYS
- CONSTRUCTION KITS
- 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: Closed card retail box. 8 DIGIT CODE 95030035: Other construction sets and constructional toys; Of plastic. Also classified in accordance with Harmonised System Explanatory Notes (HSEN) to Chapter 95 general notes Harmonised System Explanatory Notes (HSEN) to heading 9503 (D)(iii)