Information for ruling 600012676
This section is Advance Tariff Ruling
- Start date
- 27 May 2025
- Expiry date
- 26 May 2028
- Commodity code
- 9503009590 (opens in new tab)
- Description
- An indoor lightweight throwing toy, shaped as a cross with rounded tips & measures approximately 265mm x 265mm. The sample received is described as an indoor boomerang, The toy is a cross shape and has an orange/blue design. The front has a printed pattern design incorporating the name of the product, the back is orange in colour. Indented into the back are instructions on how to correctly throw it. It is made from foam, is extremely lightweight, not suitable for outdoor use. It is packaged in a card sleeve, then placed in groups of 12 within a card counter display unit for retail sale. The packaging states suitable for ages 4 years+.
- Keywords
-
- BOOMERANG
- LIGHTWEIGHT
- ETHYLENE VINYL ACETATE
- TOYS
- POLYETHYLENE
- OF PLASTIC
- EVA
- PUT UP FOR RETAIL SALE
- FOR CHILDREN
- FOR ENTERTAINMENT
- OF FOAM
- 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: A card sleeve, then placed within a card CDU. 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 (D)