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This section is Advance Tariff Ruling Information for ruling 600015877
- Start date
- 09 Oct 2026
- Expiry date
- 08 Oct 2029
- Commodity code
- 9503004990 (opens in new tab)
- Description
- The product is an unstuffed toy cats face. The item is made from knitted stretch polyester fabric and is machine-stitched throughout. It depicts a stylised black cat with green eyes and green inner ears, a grey underside, and decorative facial details. The ears, paws and other raised features contain small amounts of permanently enclosed polyester stuffing to provide shape and definition. An opening along the lower edge is secured with a hook-and-loop fastening to allow the main cushion filling to be inserted manually by the end user. The product is intended for decorative and amusement purposes for children and adults. The product is packed in polybags and supplied in cardboard boxes.
- Keywords
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- OF POLYESTER
- FOR CHILDREN
- REPRESENTING ANIMALS
- PILLOWS
- UNSTUFFED
- OF TEXTILE MATERIAL
- REPRESENTING A NON-HUMAN CREATURE
- FOR ENTERTAINMENT
- 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 2 (a) – Has been used as the goods are unfinished. GIR 3 (b) - Has been used as the design and construction of the item, including the character features is considered to be the essential character. GIR 5 (b) - Has been used to identify the type of packaging – Polybags and cardboard box. 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:- Chapter 95 Note 3. Harmonized System Explanatory Notes (HSENS) to 9503 (D) (i).