Information for ruling 600013324
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 non-human action figure toy measuring 5" tall (12cm). It is red and black in colour, and comes with accessories. It is aimed for children aged 4 years +. It is packaged in a cardboard box with a clear plastic front.
- 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 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