Information for ruling 600013322
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 plastic toy figure representing a non-human character from a well known comic franchise. The figure is black in colour with silver details. The head, arms and legs are detachable. These parts can be swapped with other characters within the series. The figure comes with 2 accessories, a weapon coloured red and yellow they can attach to the arm and a purple leg/foot attachment. The figure stands around 5 inches (12 cm). It is for ages 4 years+. Packaged within an open cardboard box for retail sale.
- Keywords
-
- FOR ENTERTAINMENT
- TOYS
- OF PLASTIC
- ACCESSORIES
- FOR CHILDREN
- REPRESENTING A NON-HUMAN CREATURE
- PUT UP FOR RETAIL SALE
- ACTION FIGURE
- 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: A retail open 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