Accessories for toys (Tariff notice 17)
Check the tariff classification for accessories for toys.
New regulation
A was published on 19 August 2021:
Explanatory Notes to the Combined Nomenclature of the European Union
(2021/C 333 I/03)
This is not considered a change in Northern Ireland practice.
Classification (Combined Nomenclature (CN) code)
9503 00 70
Reason
Pursuant to Article 9(1)(a) of Council Regulation (EEC) No 2658/87 (1), the Explanatory Notes to the Combined Nomenclature of the European Union (2) are hereby amended as follows:
On page 412, in the explanatory note to 9503 00 70, the third paragraph is deleted and replaced by the following:
바카라 사이트楢 single (바카라 사이트渕ain바카라 사이트�) article combined with:
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one or more accessories designed to be used with the 바카라 사이트渕ain바카라 사이트� article, or
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minor/negligible article(s) (see also, mutatis mutandis, Guidelines on the classification in the Combined Nomenclature of goods put up in sets for retail sale, PART B (III) (3)),
does not constitute a 바카라 사이트榮et바카라 사이트� and the combination is classified under the CN code corresponding to the 바카라 사이트渕ain바카라 사이트� article.
바카라 사이트淎ccessories바카라 사이트� for the purpose of this subheading are considered to be articles which are designed to be used with the 바카라 사이트渕ain article바카라 사이트� but are not equivalent to that article in terms of size, design or complexity (for example, they do not contain movable or articulated parts or mechanical elements). There is generally a recognisable interaction between the two.
Examples of such accessories would be: clothing, shoes, hats, bags and toiletries for dolls (see also the HSEN to heading 9503, (C) Dolls), artificial food for the toys (for example, a plastic carrot or hay for a toy animal), brushes and saddles for toy animals, etc.
Contact details
Tariff Classification
Customs and Border Design
10th Floor
Alexander House
21 Victoria Avenue
Southend-on-Sea
Essex SS99 1AA
Email: tariff.classification@hmrc.gov.uk
This Tariff notice is published for information purposes only.