Information for ruling 600015233
This section is Advance Tariff Ruling
- Start date
- 31 Mar 2026
- Expiry date
- 30 Mar 2029
- Commodity code
- 9503007000 (opens in new tab)
- Description
- A Peppa Pig themed children’s colouring and play set. The set comprises of a wipeable, double sided mat, two Peppa Pig character figures, one boat, one merry go round toy, two stampers, one roller, and six coloured felt tip pens. The figures, boat, and merry go round are all manufactured from plastic. The character figures also function as pen toppers. When a pen is attached to the base of the character and placed in the boat the pen touches the matt and produces a wavy line when the boat is pushed across the mat. When placed in the merry go round and the toy is spun the pen creates a wavy floral pattern. The rollers and stampers can also be attached to the bottom of the character figures, coloured with the pens, and used to transfer the designs onto the mat. The mat can be wiped clean with a cloth. All items are packaged together for retail sale in a cardboard box.
- Keywords
-
- PACKAGED AS A SET
- FOR PLAY
- ACTIVITY SETS
- WIPE CLEAN
- 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 3(b) - Has been used as the amusement/play activity is considered to be the essential character. GIR 5(b) - Has been used to identify packaging - Cardboard box. 8 Digit code - Has been used to classify the goods to subheading level 95030070 - Other toys, put up in sets or outfits. Also classified in accordance with: Chapter Notes 4 to chapter 95. Harmonised System Explanatory Notes (HSENs) notes D to heading 9503.