Information for ruling 600012911
This section is Advance Tariff Ruling
- Start date
- 09 Apr 2025
- Expiry date
- 08 Apr 2028
- Commodity code
- 9503004100 (opens in new tab)
- Description
- A Bag Charm of a plush toy character made from polyester, filled with polyfill and lavender. This can be clipped onto a handbag or other items for decoration. Metal clasp attached with is 100% Iron. Size of Charm - Plush Toy - 11cm and with attachment for hanging 16cm. Packaged on a backing card.
- Keywords
-
- STUFFED ANIMAL TOYS
- FOR HANGING
- ANIMALS
- STUFFED
- WITH CLIP
- OF BASE METALS
- 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 3B - has been used as the Plush Toy is considered to be the essential character. GIR 5 (b) - Has been used to identify the type of packaging: Packaged on a backing card. 8 DIGIT CODE 95030041: Toys representing animals or non-human creatures; Stuffed. Also classified in accordance with: Harmonised system explanatory notes (HSENs) 9503