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Toys, put up in the same packing for retail sale, consisting of:
a battery-powered locomotive and a carriage, of plastics,
wooden tracks,
traffic signs, cars, human figures, animals, trees, etc.
See image.
| 9503 00 70 |
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 and 9503 00 70.
Classification under CN code 9503 00 30 as an ‘electric train, including tracks, signals and other accessories therefor’ is excluded because the ‘set’ also contains other toys of wood and plastics, such as traffic signs, cars, human figures, animals, trees, etc., which are toys in their own merit. Those toys are not directly connected with the electric train and the tracks like a train station, a railway crossing or a railway bridge would be and are consequently not considered as accessories to an electric train (see also the Harmonized System Explanatory Note (HSEN) to heading 9503, (D) (iv)).
The ‘set’ of toys consists of different types of articles, designed for the amusement of children or adults, put up in the same packing for retail sale (see also the HSEN to chapter 95, General, and the Explanatory notes to CN code 9503 00 70).
The article is therefore to be classified under CN code 9503 00 70 as ‘other toys, put up in sets’.
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