Information for ruling 600014402
This section is Advance Tariff Ruling
- Start date
- 23 Oct 2025
- Expiry date
- 22 Oct 2028
- Commodity code
- 9503004990 (opens in new tab)
- Description
- A 12-inch articulated plastic toy figure representing a non-human character from a well-known comic franchise. The toy humanoid figure is red in colour with gold accents on the upper arms, upper legs and face. It has a small silver/blue circle on the chest and silver/blue coloured eyes. It is suitable for ages 4 years+. Packaged within a printed card retail box with a clear plastic window for retail sale.
- Keywords
-
- ARTICULATED
- FOR ENTERTAINMENT
- TOYS
- OF PLASTIC
- FOR CHILDREN
- REPRESENTING A NON-HUMAN CREATURE
- PUT UP FOR RETAIL SALE
- ACTION FIGURE
- 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 5 (b) - Has been used to identify the type of packaging: A card retail box with a clear plastic window. 8 DIGIT CODE 95030049: Toys representing animals or non-human creatures; Other than stuffed. 10 DIGIT CODE 9503004990: Other than hand-made, of wood. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) to Chapter 95 general notes Harmonised System Explanatory Notes (HSEN) to heading 9503 note (D)(i) Tribunal TC/2019/02162 dated 22/12/2023