![]() ![]() These are designed for amusement and are made up of different types of articles, such as: Toy battery-powered locomotive, carriage and other articles ![]() This means other items such as a toy weapon with a shield, or another element for targeting, would similarly be classified as a set. The target has no impact on the function of the toy rifle and provides no enhancement or improvement to the rifle’s function. The rifle is complete and works without the target or the darts, even though you would generally intend to use these together. Sets that have a target board with a number of targets, a rifle and darts (made mainly of plastic), designed for the amusement of children, are not classified as toy weapons in subheading 9503 00 81. The individual articles of the set need to be carefully considered to determine if each article is a toy in its own right. An example could be a plastic carrot or plastic brush, for use with a toy animal.Ī single article (such as a doll) that comes with an accessory or minor object (such as sweets) will be classified as a doll, under subheading 9503 00 21. ![]() If one or more articles are classified under a different heading, the item can still be classified as a set if it has the essential character of a toy.Īn object of minor importance or an accessory to a toy within the set may exceptionally be included, as long as it has no impact on the classification. To be classed as a set, the item must include at least one article under heading 9503. This does not apply to subheadings 9503 00 95 or 9503 00 99, which can include a range of different articles. Two or more toys classified in the same subheading are not considered different types of articles. ![]()
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