Information for ruling 600013959
This section is Advance Tariff Ruling
- Start date
- 10 Oct 2025
- Expiry date
- 09 Oct 2028
- Commodity code
- 9503001000 (opens in new tab)
- Description
- An electric children's toy car made from 80% injected mould plastic, with 10% lead acid battery and 10% electronics. It comes with a steering wheel as well as a remote for parental controls to ensure safety for the child. It has direct drive motors that are powered by batteries between 6-24v. The max speed of the car is 3 Mph, and it weighs 25kg. Product is packaged in a polythene bag inside a cardboard box. The item is available in various colours.
- Keywords
-
- TOY CARS
- BATTERY OPERATED
- TOYS WITH MOTOR
- OF PLASTIC
- 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)) Classification has been determined in accordance with the following: 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 as a polythene bag inside a cardboard box 8 Digit code 95030010: Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages Also classified in accordance with: Harmonised System Explanatory Notes to heading 9503