Information for ruling 600012699
This section is Advance Tariff Ruling
- Start date
- 16 May 2025
- Expiry date
- 15 May 2028
- Commodity code
- 9503004990 (opens in new tab)
- Description
- A poseable, plastic figure made from ABS, it is approximately 8cm in height. The picture provided depicts a light blue/green translucent character. It has articulated limbs, torso and neck which are attached by a bungee style inner connecting cord enabling the parts to be positioned at multiple angles. The figure has white coloured suction cups for hands and feet. The characters eyes and mouth are printed in black, the eyes are square shaped & different sizes, the mouth is a straight line. Included is a stop frame animation app for mobile phones which can be downloaded enabling the user to produce their own movies. The plastic figure is packaged in a cardboard box, then placed in a open card retail box for retail sale. The box states it is suitable for ages 4 years +.
- Keywords
-
- ARTICULATED
- TOYS
- OF PLASTIC
- PUT UP FOR RETAIL SALE
- WITH SUCTION CUP
- FOR CHILDREN
- 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: A retail open box. 8 DIGIT CODE 95030049: Toys representing animals or non-human creatures; Other than stuffed. 10 DIGIT CODE 9503004990: Other than hand-made, of wood. 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 (i)