Guidance

Spinning top made of plastics, with a launcher and ripcord (Tariff notice 12)

Check the new tariff on a spinning top made of plastics, with a launcher and a ripcord.

A new regulation dated 2 May 2019 was published on 8 May 2019.

This is considered a change in UK practice.

New regulation

The spinning top is set in motion with the launcher and the ripcord. It can be used independently for the amusement of persons. Alternatively, two or more articles can be used by two or more persons (launched into a dedicated bowl-shaped arena (presented separately)) who compete with the aim of knocking out the opponents’ spinning top.

Classification (Combined Nomenclature (CN) code)

Code 9503 00 95.

Reason

Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes:

  • 9503 00
  • 9503 00 95

The article is a spinning top which is considered a toy of heading 9503 00 (see also the Harmonized System Explanatory Notes to heading 9503, (D), (xix)). It has the objective characteristics of a toy for the amusement of persons.

Although the article can be used for competition between two or more persons, such use is not inherent to the article’s objective characteristics when it is presented separately (without the dedicated arena). Classification under heading 9504 as an article for parlour games is therefore excluded.

The article is therefore to be classified under CN code 9503 00 95 as other toys of plastics.

Contact details

Tariff Classification
Customs Directorate
10th Floor South East
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.

Published 10 May 2019