Information for ruling 600013317
This section is Advance Tariff Ruling
- Start date
- 12 Jun 2025
- Expiry date
- 11 Jun 2028
- Commodity code
- 9503004990 (opens in new tab)
- Description
- This is a plastic toy in the shape of a potato. There are 2 large potato shapes measuring 5 1/2" (12.5cm) and 1 small potato measuring 3" (7.5cm) high. They come with 41 removable body parts, hair, eyes, mouth, glasses to create features on the potato. The back opens up to store the accessories in. They come packed in a cardboard box with a carry handle and aimed at children aged 2 years plus.
- Keywords
-
- FOR ENTERTAINMENT
- TOYS
- OF PLASTIC
- PUT UP FOR RETAIL SALE
- 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 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 (GIRs): 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. Packaged in a cardboard box with a carry handle. 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 the Harmonised System Explanatory Notes (HSEN) to Chapter 95 notes Harmonised System Explanatory Notes (HSEN) to heading 9503 note D (i) Tribunal TC/2019/02162 dated 22/12/2023