Information for ruling 600014137
This section is Advance Tariff Ruling
- Start date
- 05 Dec 2025
- Expiry date
- 04 Dec 2028
- Commodity code
- 9503004100 (opens in new tab)
- Description
- A 100% Polyester fabric skin. The fabric has been sewn together to represent a duck in the form of a plush toy. From the sample received, the body, head, wings are yellow in colour. The tail is also yellow, on the top of the head there is a white crest. The beak is orange & the eyes are black with silver pupils. The wings are stuffed. There is an opening along the back of the skin that has a length of white thread attached. The skin is intended to be filled with stuffing and closed by sewing. There is a hanging loop attached to the top of the head. It is approximately 30 inches in length.
- Keywords
-
- TOY ANIMAL
- OF POLYESTER
- OF TEXTILE MATERIAL
- REPRESENTING ANIMALS
- NOT FINISHED
- CUDDLY TOYS
- TOY SKIN
- REPRESENTING A NON-HUMAN CREATURE
- PARTIALLY STUFFED
- UNSTUFFED
- 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 2A - Has been used as the goods are unfinished/unassembled. 8 DIGIT CODE 95030041: Toys representing animals or non-human creatures; Stuffed. Also classified in accordance with: General section Chapter 95 note 3 Harmonised System Explanatory Notes (HSEN) to heading 9503 (D)(i) Harmonised System Explanatory Notes (HSEN) to heading 9503 parts & accessories section Tribunal C00256 dated 02/05/2008