Information for ruling 600013316
This section is Advance Tariff Ruling
- Start date
- 24 Jun 2025
- Expiry date
- 23 Jun 2028
- Commodity code
- 9503004990 (opens in new tab)
- Description
- A stylised plastic toy figure which is not stuffed, representing a pig character from a well known children’s show. Included are 6 plastic fashion accessories which can be easily attached to the figure. The accessories are 2 different style tops, 2 different style skirts, a party hat and a pair of shoes. The toy is approximately 12cm high and is suitable for ages 3yrs+. It is packaged on a card backing with a clear plastic front for retail sale.
- Keywords
-
- FOR ENTERTAINMENT
- TOYS
- OF PLASTIC
- PUT UP FOR RETAIL SALE
- ACCESSORIES
- REPRESENTING A NON-HUMAN CREATURE
- PLASTIC PIGS
- FOR CHILDREN
- 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: Card backing with a plastic front. 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) Tribunal TC/2019/02162 dated 22/12/2023