General toys

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.

Toys and other play items representing non-human figures are covered by heading codes 9503 00 41 if they're stuffed, and 9503 00 49 if they're not stuffed. You should bear in mind that this will include fictional figures that may have some human characteristics, such as angels, devils, monsters or robots, for example. It also includes hand and finger puppets and figures used in marionette shows.

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.

Heading code 9503 00 61 covers puzzles of all types, including jigsaws, sliders or Rubik's cubes.Toy weapons, such as guns, rifles, swords and water pistols are under heading code 9503 00 81.Heading codes 9503 00 85, 9503 00 95 and 9503 00 99 cover a wide Sources of help and support in the recreation, leisure goods and services sector