Information for ruling 600013353
This section is Advance Tariff Ruling
- Start date
- 24 Jun 2025
- Expiry date
- 23 Jun 2028
- Commodity code
- 9503007000 (opens in new tab)
- Description
- A plastic figure toy with a modelling compound and an attachable shield. It measures 4 inches high (10.16cm) The figure is a blue human type figure with arms legs, no hands, and has eyes. It comes with a red shield which can be attached to the toys hands. It has two modelling pots, a book. It is packed in a cardboard box. It is suitable for ages 4 years upwards.
- Keywords
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- FOR ENTERTAINMENT
- TOYS
- OF PLASTICS
- DOUGH
- 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 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. Packed in a cardboard box. 8 Digit Code 95030070 - Other toys, put up in sets or outfits. Also classified in accordance with The Harmonised System Explanatory Notes (HSENs) not (D)(i) to heading 9503. Tribunal TC/2019/02162 dated 22/12/2023