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This section is Advance Tariff Ruling Information for ruling 600016615
- Start date
- 02 Oct 2026
- Expiry date
- 01 Oct 2029
- Commodity code
- 9503004990 (opens in new tab)
- Description
- A plastic figurine depicting a non-human character from an amine & manga series. The figurine is approximately 17-18 cm tall. It has the appearance of wearing a halter neck top with the appearance of wires covering it and a white sleeveless shirt; black shorts together with long gloves of entangled black wires and over-the-knee black socks. Around the waist is a floor length apron of dynamite sticks. The head is shaped like a bomb, no human features are visible, the mouth is clenched to show teeth. A detachable stand is included with the figurine. It is packaged within a clear plastic box with a plastic insert. For ages 15 years+. Put up for retail sale.
- Keywords
-
- REPRESENTING AN ANIME CHARACTER.
- PUT UP FOR RETAIL SALE
- OF PVC
- WITH STAND
- OF PLASTIC
- 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 5B - Has been used to identify the type of packaging: Clear plastic box with a plastic insert. 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: Harmonized System Explanatory Notes (HSEN’s) to heading 9503 note (D)(i) Tribunals: TC/2019/02162 dated 22/12/2023