Information for ruling 600014138
This section is Advance Tariff Ruling
- Start date
- 11 Dec 2025
- Expiry date
- 10 Dec 2028
- Commodity code
- 9503004100 (opens in new tab)
- Description
- A 100% Polyester fabric skin. The fabric has been sewn together to represent a shrimp in the form of a plush toy. Sample received is pink in colour, with white material around the eyes. The eyes are black plastic. The legs and the feelers are stuffed. It is approximately 36 inches in length. There is an opening along the stomach 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.
- Keywords
-
- TOY ANIMAL
- OF POLYESTER
- OF TEXTILE MATERIAL
- REPRESENTING ANIMALS
- SHRIMP
- 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