Information for ruling 600014857
This section is Advance Tariff Ruling
- Start date
- 04 Mar 2026
- Expiry date
- 03 Mar 2029
- Commodity code
- 9503004990 (opens in new tab)
- Description
- The product is a light‑up plastic toy in the shape of a capybara. It features a solid plastic head and a TPR (thermoplastic rubber) body filled with aqua beads, allowing the toy to be squished and stretched. The head contains electronics (an LED, batteries, and a circuit board) that illuminate the body and is otherwise hollow, enabling the toy to float. The light activates when two metal contacts on the back of the head are placed in water. The toy is intended for children aged 3 years and over. It is packaged in a clear blister pack with a cardboard backing.
- Keywords
-
- BATH TOYS
- FOR ENTERTAINMENT
- ANIMAL TOYS
- OF PLASTIC
- OF TPR
- FOR CHILDREN
- TOYS
- REPRESENTING ANIMALS
- LED
- PUT UP FOR RETAIL SALE
- THERMOPLASTIC RUBBER
- 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: Clear blister pack with a cardboard backing. 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 (D)(i)