Information for ruling 600013275
This section is Advance Tariff Ruling
- Start date
- 19 Jun 2025
- Expiry date
- 18 Jun 2028
- Commodity code
- 9503008190 (opens in new tab)
- Description
- A plastic toy blaster with 2 projectiles. From the pictures provided the blaster is shaped as a dinosaur, it is red and blue in colour. The user wears the blaster over their wrist by holding the handle in their hand. To activate the blaster, the projectiles are placed on the tube within the mouth of the dinosaur, the tail is pulled back and then the head is depressed to launch the projectile. The blaster and darts are packaged within an open cardboard box for retail sale. The packaging advises for ages 4 years+.
- Keywords
-
- TOY PROJECTILES
- OF PLASTIC
- PUT UP FOR RETAIL SALE
- FOR CHILDREN
- LAUNCHER
- TOY WEAPONS
- DINOSAUR
- 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 essential character is considered to be the use as a toy weapon. GIR 5 (b) - Has been used to identify the type of packaging: Open cardboard box. 8 DIGIT CODE 95030081: Other than elsewhere specified; Toy weapons. 10 DIGIT CODE 9503008190: Other than hand-made, of wood. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) Chapter 95 general notes Harmonised System Explanatory Notes (HSEN) to heading 9503 (D)(ii)