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Information for ruling 600012673

This section is Advance Tariff Ruling

Start date
15 May 2025
Expiry date
14 May 2028
Description
A pop-up plastic fidget toy. It has a coloured EVA foam cube head with a monster face design. The base is made from coloured PET plastic which is funnel shaped. To make it pop, you pinch the head, push down and release, the toy will then pop into the air. It can jump over 10 times its own height. It measures approximately 90mm x 35mm. It is recommended for children over 5 years old. 12 pop-up toys are placed within a card counter display unit for retail sale.
Keywords
  • TOYS
  • JUMPING TOY
  • OF POLYETHYLENE TEREPHTHALATE
  • EVA
  • PUT UP FOR RETAIL SALE
  • ETHYLENE-VINYL ACETATE FOAM
  • FOR CHILDREN
  • PET
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: Open card display box. 8 DIGIT CODE 95030095: Other than elsewhere specified; Of plastic. 10 DIGIT CODE 9503009590: Other than elsewhere specified. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) to Chapter 95 general notes Harmonised System Explanatory Notes (HSEN) to heading 9503 note (D)