Information for ruling 600014905
This section is Advance Tariff Ruling
- Start date
- 22 Jan 2026
- Expiry date
- 21 Jan 2029
- Commodity code
- 9503003500 (opens in new tab)
- Description
- A plastic (PP) 3D constructional toy, for children aged 8 years+. Once constructed it resembles a human skeleton, with internal organs. Included are 19 interconnecting pieces, which when constructed make a model of a human skeleton, there are also 10 pieces that represent internal organs that interconnect with each other and can be fitted within the skeleton. The dimensions for the skeleton are 280mm x 70mm x 40mm. Also included are 3 pieces, which connect to make a clear plastic stand, dimensions 250mm x 90mm. All pieces can be dismantled and re-assembled for continuous entertainment. An instruction leaflet is also included. The constructional toy is packaged within a closed card retail box.
- Keywords
-
- FOR ENTERTAINMENT
- WITH STAND
- OF PLASTIC
- PUT UP FOR RETAIL SALE
- ORGANS
- SKELETON
- CONSTRUCTIONAL TOYS
- CONSTRUCTION KITS
- HUMAN SKELETON-SHAPED
- OF POLYPROPYLENE
- INTERCONNECT
- 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)). 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: Cardboard box. 8 DIGIT CODE 95030035: Other construction sets and constructional toys; Of plastic. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) to Chapter 95 general notes Harmonised System Explanatory Notes (HSEN) to heading 9503 (D)(iii)