Information for ruling 600012204
This section is Advance Tariff Ruling
- Start date
- 25 Feb 2025
- Expiry date
- 24 Feb 2028
- Commodity code
- 9503004100 (opens in new tab)
- Description
- A stuffed toy representing non-human creature for ages 14years +. The toy has a soft velboa outer and a polyurethane foam body with PP stuffing. There is a PVC lenticular face. The details provided show a stuffed toy with a purple plush skin, it has arms and legs but no hands or feet, there is one horn on the right-side of the head. The lenticular face depicts 2 different images. Each stuffed toy is packaged within a card retail box, a collector card is also included.
- Keywords
-
- SOFT TOYS
- AS COLLECTOR ITEM
- PP STUFFING
- OF POLYURETHANE
- OF TEXTILES
- CUDDLY TOYS
- PUT UP FOR RETAIL SALE
- STUFFED
- 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 5 (b) - Has been used to identify the type of packaging: Card retail box. 8 DIGIT CODE 95030041: Toys representing animals or non-human creatures; Stuffed. 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)