Information for ruling 600012678
This section is Advance Tariff Ruling
- Start date
- 15 May 2025
- Expiry date
- 14 May 2028
- Commodity code
- 9503009590 (opens in new tab)
- Description
- A marble made from ABS, it is decorated to depict a head. The marble is placed within a characterised outer skin made of soft PVC. The sample provided depicts a cat. The marble is blue in colour and decorated with a cats face on the front and has a pattern on the back of the surface, it is approximately 2.5cm in diameter. The skin is also blue and is shaped to depict a cats body, it measures approximately 6cm in height. The marble can be played with on its own or placed within the skin to become a non-articulate figurine. It is packaged within a sealed blind bag with a leaflet. It is recommended for children over 4 years old. 12 blind bags are placed within a card counter display unit for retail sale.
- Keywords
-
- MARBLE
- SKIN
- CASE
- OF PLASTIC
- PUT UP FOR RETAIL SALE
- FOR CHILDREN
- MARBLES
- OF PVC
- ABS
- TOYS
- 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: Individual blind bag and a card counter display unit. 8 DIGIT CODE 95030095: Other than elsewhere specified; 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 (xxi) Tribunal TC/2019/02162 point 134, first C18 demand lines 1 & 2