Information for ruling 600013321
This section is Advance Tariff Ruling
- Start date
- 12 Jun 2025
- Expiry date
- 11 Jun 2028
- Commodity code
- 9503002190 (opens in new tab)
- Description
- A plastic action figure toy for children. It has a blue upper body and upper arms, red lower arms and legs and a blue helmet. It is 5" tall (12cm). It comes with accessories. It has moveable limbs and is suitable for ages 4yrs+. It is packed in a cardboard box with a clear plastic front.
- Keywords
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- FOR ENTERTAINMENT
- TOYS
- OF PLASTIC
- DOLLS
- 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 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. 8 Digit Code - 95030021 - Dolls. 10 Digit Code - 9503002190 - Other than ornamental dolls dressed so as to reflect the folklore characteristic of the country of origin, hand-made. Also classified in accordance with The Harmonised System Explanatory Notes (HSENs) to heading 9503. Tribunal TC/2019/02162 dated 22/12/2023