9503 00 95: Oyuncaklar, bebekler, maketler, yapbozlar: Üç tekerlekli bisikletler, skuterler, pedallı arabalar: plastik maddelerden olanlar

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).

These subheadings include humanoid figurines, for example, in the form of film, fairy-tale or comic-book characters, Indians, astronauts or soldiers, not with movable parts and not with detachable clothing, fixed on a base-plate, pedestal or a similar base which enables the figurine to maintain its pose unsupported.

Such figurines often form part of a collection series. Because they are small, light and robustly made, they are, however, usually used as toys by children. Their recreational function therefore outweighs their ornamental value.

These subheadings include, by application of general rule 2(a) for the interpretation of the Combined Nomenclature, unassembled or disassembled humanoid figurines (tin soldiers and the like).

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.

Example of a toy consisting of several cubes displaying different images on each of their sides:

The cubes displayed in the photographs 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.