Information for ruling 600014909
This section is Advance Tariff Ruling
- Start date
- 23 Jan 2026
- Expiry date
- 22 Jan 2029
- Commodity code
- 9503004990 (opens in new tab)
- Description
- A toy lizard, made from durable TPR (Thermoplastic Rubber), which is painted with colour changing paint. From the information provided, when placed in water the purple coloured lizard changes colour to blue. The recommended age is 3 years+. The lizard is packaged on to a card backer for retail sale.
- Keywords
-
- OF TPR
- FOR ENTERTAINMENT
- REPRESENTING ANIMALS
- COLOUR CHANGING
- OF PLASTIC
- LIZARD
- FOR CHILDREN
- BATH TOYS
- REPRESENTING REPTILES
- PUT UP FOR RETAIL SALE
- OF 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: Backing card. 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)