Toy airplane (construction sets and constructional toys) (Tariff notice 5)
Check the tariff classification for toy airplane (construction sets and constructional toys).
New explanatory notes
A new聽聽was published on 9 December 2024.
Explanatory Notes to the Combined Nomenclature of the European Union.
(C/2024/7397)
This is not considered a change in Northern Ireland practice.
Classification (Combined Nomenclature (CN) code)
9503 00 35 and 9503 00 39
Reason
Pursuant to Article 9(1), point (a), of Council Regulation (EEC) No 2658/87, the Explanatory notes to the Combined Nomenclature of the European Union are amended as follows:
On page 412
9403 00 35
and Other construction sets and constructional toys
9503 00 39
the existing text is replaced by the following text:
鈥楾hese subheadings include construction sets and constructional toys other than reduced-size (鈥渟cale鈥�) model assembly kits, which have the character of toys. Such goods have the following characteristics:
鈥� they consist of a number of individual components presented together in a packing;
鈥� the individual components are mutually complementary and are not suitable for playing with on their own merits. An assembly instruction may be provided with these construction sets;
鈥� the basic principle is that the construction/assembling itself is the main purpose of the toy.
These subheadings do not include goods presented unassembled (GIR 2 (a)), for example, for packaging reasons, whose entertainment value is only given after assembling.
Contact Details
Tariff Classification
Customs Policy & Strategy
3rd Floor
14 Westfield Avenue
Stratford
London
E20 1HZ
Email: [email protected]
This Tariff Notice is published for information purposes only.