Information for ruling 600013566
This section is Advance Tariff Ruling
- Start date
- 05 Sep 2025
- Expiry date
- 04 Sep 2028
- Commodity code
- 9503003500 (opens in new tab)
- Description
- Toys A plastic capsule with a sealed peel back lid, with the product details printed around the outside. Inside this capsule is further clear plastic egg-shaped container, with strips of a brightly coloured, gelatine-based candy wrapped around it, these are intended to be peeled off the egg and eaten. The inside of each egg contains various themed toys made of plastics, with construction details and a printed collectors guide of all the figures available in each of the series. The themes are wild animals from various countries, with a small baby, or other pieces, and transformer robot type toys. When purchased the figures are unassembled and then purchased and assembled into their correct form as the finished animal or transformer. The ingredients for the sweets are: sugar, (white granulated), sugar (powdered/icing), Maltose Syrup, Maltose, Concentrated Apple juice, Acid Modified Starch, Gelatine (bovine hide) Supplier Approval Number 3300/20004, Water, Sorbitol, Fumaric Acid E297, Citric Acid E330, Citric Acid E330 (encapsulated), Flavors, Malic Acid E296, Malic Acid E296 (encapsulated), Flavors, Malic Acid E296, Malic Acid E296 (encapsulated), Tartaric Acid E334, Sodium E331, Veggie Red (Radish, carrot), Jade Green (Turmeric, Spirulina), Bright yellow (Turmeric), Brilliant Orange (Paprika, Carrot), Lime Green (turmeric, Spirulina), Blue (Spirulina), Purple Plum (Carrot, Blueberry) Rubescent Red (Sweet Potato, Carrot)
- Keywords
-
- AS COLLECTOR ITEM
- TRANSFORMERS
- TOYS
- FOR CHILDREN
- PUT UP FOR RETAIL SALE
- JELLIED SWEETS
- ANIMALS
- OF PLASTICS
- 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 3B has been used as the construction is considered to be the essential character. GIR 5(b) has been used to identify packaging plastic egg shaped container. 8-digit code: 95030035 - Other construction sets and constructional toys; of plastics. Also classified in accordance with: Heading 9503 Chapter note 4 Harmonised Standard Explanatory Notes (HSENs) 95.03 D a & b Harmonised Standard Explanatory Notes (HSENs) 9503 D (iii) Harmonised Standard Explanatory Notes (HSENs) Classification Opinion 8 & 9