9503 00 41: Toys representing animals or non-human creatures: stuffed

To distinguish between toys representing human beings and toys representing animals or non-human creatures, no account shall be taken of:

• their colour (for example, a purple or green skin colour does not give them the character of a non-human creature), and

• the background of the characters represented by them or their skills and abilities (for example, their place of birth or their ability to fly).

Where a toy is wearing a mask (whether or not with, for example, animal ears) leaving large or recognisable parts of the human face visible or identifiable, or if the mask can be removed and reveals humanoid features, it is to be seen as a toy representing a human being.

This heading includes:

1. inflatable articles, in different forms and sizes, intended for play in the water, such as waist rings, animal shapes, etc., decorated or not, whether or not designed to sit in or on;

2. inflatable boats designed for children to play in;

3. multi-rotor helicopters (so-called ‘drones’) of different sizes. They can be distinguished from articles of heading 8802 for example by reference to their low weight, the limited height, distance or time they can fly, their maximum speed, their inability to fly autonomously or the inability to carry a load/cargo.

They are remotely controlled in an easy way and are not equipped with sophisticated electronic apparatus (e.g. Global Positioning Systems, night flight requirements/nocturnal visibility).

This heading does not include:

(a) inflatable arm rings, neck rings, belts or similar articles, not constructed for security or rescuing purposes, providing buoyancy for a person, i.e. to keep them afloat, for example while learning to swim (heading 9506);

(b) inflatable mattresses (generally, constituent material);

(c) articles which, on account of their design, are intended exclusively for animals (for example, fabric ‘mice’ containing cat-mint, buffalo hide shoes ‘for chewing’, plastic bones).

See also note 5 to this chapter.

(d) combinations consisting of a keyring and a toy, which are joined together in a way that facilitates handling the keys attached (for example, a chain or swivel clips), and which, by their size/nature and design, are mainly intended to hold keys and are normally carried in the pocket or in the handbag (generally, constituent material of the keyring).

Stuffed toys of this subheading usually have an outer fabric of a soft material and are usually filled with flexible/soft material that makes the toy pleasant to hold. Musical modules, battery housings or skeletons are not considered as stuffing material. A stuffed toy does not require to be fully stuffed as long as the stuffed parts give the toy the essential character of a stuffed toy.

See Commission Implementing Regulation (EU) 2015/352 (1) and Commission Regulation (EC) No 2184/97 (2) for toys that are to be classified in subheading 9503 00 41.

Other examples of toys that are to be classified in subheading 9503 00 41 as stuffed toys representing animals or non-human creatures:

Stuffed toy representing a bear made of soft fabric, approximately 30 cm high, with a relatively big stuffed head, stuffed legs and stuffed arms and a built-in sound module in the body. Besides the sound module, there is also slight stuffing in the body.

Little singing teddy bear with interactive features, approximately 19 cm high.

The body is made out of plastic, it incorporates a battery powered sound module and it has 3 light-up pressing buttons.

It has a stuffed head, stuffed legs, stuffed feet, stuffed arms and hands. The stuffed parts taken together constitute the prevailing part of the interior material filling.

A toy representing a stuffed horse’s head attached to a wooden stick (60 to 100 cm long) with two wheels attached at the bottom.

Examples of toys that are to be classified in subheading 9503 00 49 as other toys representing animals or non-human creatures:

A toy representing a dog, approximately 25 cm high, covered with soft knitted plush fabric. It has a body and a skeleton of plastics fitted with a battery-powered motor and a sound module. The four paws have a layer of lining attached at the inner side and the head is stuffed.

A toy representing a lama, approximately 17 cm high, covered with soft plush fabric. The body, the head and the skeleton are made of plastics. There is a layer of padding between the plastic head and the soft plush fabric covering the head, but the body does not contain any stuffed material. The toy has a battery-powered motor, which allows the toy to move the legs and the tail, and a sound module.

A toy representing a kitten, approximately 15 cm high, covered with soft knitted plush fabric. It has a body and a skeleton of plastics fitted with a battery-powered motor and a sound module. The four paws are stuffed.

A toy representing a rescue dog, approximately 30 cm high, covered with soft knitted plush fabric. It has a body and skeleton of plastics fitted with a battery-powered motor and a sound module. The four paws and a part of the muzzle are stuffed.

(1) Commission Implementing Regulation (EU) 2015/352 of 2 March 2015 concerning the classification of certain goods in the Combined Nomenclature (OJ L 61, 5.3.2015, p. 5).

(2) Commission Regulation (EC) No 2184/97 of 3 November 1997 concerning the classification of certain goods in the combined nomenclature (OJ L 299, 4.11.1997, p. 6).

These subheadings include, by application of general rule 2(a) for the interpretation of the Combined Nomenclature, unassembled or disassembled toys representing animals or non-human creatures.