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Information for ruling 600015066

This section is Advance Tariff Ruling

Start date
17 Mar 2026
Expiry date
16 Mar 2029
Description
A plastic dispenser with a hinged character head and internal mechanism that advances a stack of confectionery tablets. The dispensers form part of a collection. Designed for the amusement of children. The dispenser is packaged with the confectionery and presented on a cardboard sleeve.
Keywords
  • FOR ENTERTAINMENT
  • PUT UP FOR RETAIL SALE
  • AS TABLETS
  • FOR CHILDREN
  • TOYS
  • OF PLASTICS
  • CONFECTIONERY
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)) Classification has been determined in accordance with the following: General Interpretative Rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 9503: Tricycles, scoot-ers, 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 GIR 3b has been used as the plastic housing which can be continuously used, is considered to be the essential character GIR 5b has been used to identify the packaging GIR 6 has been used to classify this product by the terms of heading 610520: Of man-made fibres 8 Digit code 95030095: Other, of plastics 10 Digit code 9503009590:Other than elsewhere specified Also classified in accordance with: Harmonised System Explanatory Notes to heading 9503