Information for ruling 600013498
This section is Advance Tariff Ruling
- Start date
- 11 Aug 2025
- Expiry date
- 10 Aug 2028
- Commodity code
- 9503004100 (opens in new tab)
- Description
- This is a hobby horse that children can ride on for play. It has a plush head with a mane and bridle. The horses head is attached to a wooden pole with two wheels for easy movement. The horses head is made from a padded plush polyester fabric. The pole is wooden with two handles for the child to hold on to. The wooden wheels are securely fixed to the base of the pole for a smooth movement. The toy comes in a variety of colours and styles. The toy uses 3 x button cell batteries so when you press the ear it makes galloping horse and horse sounds. The hobby horse measures H 92cm x W 22cm head is 24cm. The hobby horse is made in China and suitable for ages 2 years +.
- Keywords
-
- FOR ENTERTAINMENT
- OF TEXTILE MATERIAL
- TOYS
- WOODEN
- PUT UP FOR RETAIL SALE
- FOR CHILDREN
- HORSES
- STUFFED
- 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 (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. Product is packed in a cardboard box with a clear plastic front. 8 Digit Code - 95030041 - Stuffed; Toys representing animals or non-human creatures. Also classified in accordance with The Harmonised System Explanatory Notes (HSENs) Note (D) to heading 9503.