Information for ruling 600013318
This section is Advance Tariff Ruling
- Start date
- 19 Jun 2025
- Expiry date
- 18 Jun 2028
- Commodity code
- 9503004990 (opens in new tab)
- Description
- A plastic toy representing non-humans in the form of potato, approximately 38 parts/accessories are included. There are 2 large potato shapes (5in/12.5cm) and 1 small (3in/7.5cm) body included. Both the large shapes have a large hinged door on their backs to store the accessories. Among the accessories are various body parts, hats, shoes, glasses and hair styles, which can be attached to the shapes to create a mixture of characters. The items are within an opaque storage container in a shape of a potato, this is then placed within an open fronted retail box for retail sale. It is aimed for children aged 2 years+.
- Keywords
-
- POTATO
- TOYS
- OF PLASTIC
- PUT UP FOR RETAIL SALE
- ACCESSORIES
- FOR CHILDREN
- CLOTHING ACCESSORIES
- BODY PARTS
- 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: Open fronted cardboard 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) Tribunal TC/2019/02162 dated 22/12/2023