41.TOY BUSINESS

Most toys, both for adults and children, are under subheadings of heading code 9503. Toys intended for animals, such as pets, are classified by their basic material.The classification listings are quite detailed to cover the majority of specific commodities.In classification terms, these are restricted to wheeled toys designed to be driven by children and powered or propelled by the children themselves using pedals, hand levers or motors. The key heading code for these items is 9503 10. This includes.Children's tricycles and similar items. Bear in mind however that bicycles for children are classified as bicycles, using heading code 8712. Scooters,Pedal- or hand-propelled wheeled toys in the form of animals, Pedal cars or motorised cars, often in the form of miniature sports cars, jeeps or lorries,Wheeled toys propelled by hand levers.Other wheeled toys designed to be drawn or pushed and are large enough for children to ride in.

Dolls are generally covered by two heading codes - 9503 00 21 for dolls themselves and 9503 00 29 for their parts and accessories. These heading codes cover dolls designed for use as toys by adults or children, but also include dolls used for decorative purposes, such as mascot dolls or boudouir dolls. Remember that dolls only representing humans are covered by these classification codes - dolls representing non-human figures, such as robots, devils or angels for example, are classified under heading codes 9503 00 41 or 9503 00 49, even if they have human characteristics. See "general toys" below for more details.

There are some specific commodities that are covered by a different heading code, however. Musical boxes with a doll attached are classified under heading code 9208. Tin soldiers without moving parts and/or removable clothing are classified under heading code 9503 00 85, as they're essentially die-cast models made of metal, rather than dolls. Larger figures used for shop window displays have their own heading code of 9618.Train sets, including trains, tracks and signals, along with scale model assembly kits, such as for planes, boats or vehicles are classified under heading code 9503 00 30. Construction kits, such as building blocks and the like are covered by heading code 9503 00 35. The key point of difference for these two classifications is that if the toy kit is designed to be permanently assembled - such as a model car or aeroplane kit - it'll be classified in the former heading code. If it's designed to be constructed and deconstructed, like plastic building blocks, it'll be classified under the latter category.

Toy musical instruments are classified under heading code 9503 00 55. These are distinguished from "full" musical instruments by having limited capabilities - an ability to produce a more limited range of notes than its adult counterpart. Electrically operated instruments, such as organs, are also classified here. Toy musical apparatus, such as children's-record players or CD players that play rigid plastic discs rather than standard records or CDs are also covered in this heading code, as are toy musical boxes and other items that have a wind-up mechanism and play a limited range of tunes.