Guidance: Accessories for toys (Tariff notice 17)

New regulation

A new regulation 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:

‘A single (“main”) article combined with:

1. one or more accessories designed to be used with the “main” article, or

2. 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 ‘set’ and the combination is classified under the CN code corresponding to the “main” article.

“Accessories” for the purpose of this subheading are considered to be articles which are designed to be used with the “main article” 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.

Email: tariff.classification@hmrc.gov.uk

This Tariff notice is published for information purposes only.