Guidance

Toy building blocks (Tariff notice 40)

Check the tariff classification of toy building blocks designed to build a structure or puzzle for small children.

A new CNEN C387/11 was published on 15 November 2019.

This is considered a change in UK practice.

Explanatory Notes to the Combined Nomenclature of the European Union

(2019/C 387/04)

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:

The following text and photographs are inserted as second paragraph to the explanatory note to subheadings 9503 00 35 and 9503 00 39:

‘These subheadings also include building blocks.

Due to their objective characteristics the blocks are designed for building a structure. They may include, for example, pins and holes to hold them together or may merely comprise plain surfaces which are placed one on the other.

See also the HS Explanatory Notes to heading 9503(D)(iii).

See also the CN Explanatory Notes to subheadings 9503 00 61 and 9503 00 69 and to subheadings 9503 00 95 and 9503 00 99.’

On page 412:

9503 00 61 and 9503 00 69 Puzzles

These subheadings include puzzles comprising blocks in the form of cubes.

See also the example of a puzzle in the form of cubes classified in Commission Regulation (EC) No 1056/2006 of 12 July 2006.

See also the CN Explanatory Notes to subheadings 9503 00 95 and 9503 00 99.’

On page 413:

‘9503 00 95 and 9503 00 99 Other

These subheadings include blocks in the form of cubes displaying different images (for example, numbers, letters, patterns, images of animals). They are designed for the amusement of small children. Contrary to building blocks they are not designed with the objective of building a structure.

The cubes are not classified as a puzzle, because the cubes primarily serve other purposes (counting, amusement etc). Only one of the six sides of each cube serves as a puzzle.

These subheadings do not include:

(A) Building blocks

The main objective of building blocks is the building of structures. See also the CN Explanatory Notes to subheadings 9503 00 35 and 9503 00 39.

(B) Puzzles

See also the CN Explanatory Notes to subheadings 9503 00 61 and 9503 00 69.’

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 26 November 2019