Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds. - Wheeled toys designed to be ridden by children (for example, tricycles, scooters, pedal cars); dolls' carriages

In your application for an advance ruling, you suggested tariff classification number 9503.00.90.95. This tariff classification number is correct. The Style 320 - Snowman Kit satisfies the terms of heading 95.03 as "other toys". WCO explanatory note (D) for heading 95.03 states, "This group covers toys intended essentially for the amusement of persons (children or adults)." This note...

Source: advance_ruling (8000000033)

Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (HS). General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease...

Source: advance_ruling (8000005065)

03 applies where articles of this heading are combined with one or more items, which if presented separately would be classified in other headings, where the goods are put up together for retail sale, and where the combinations have the essential character of toys. In addition, the General Explanatory Notes to heading 95.03 indicate that collections of articles, the individual items of which...

Source: advance_ruling (C-2015-000585)

Heading 95.03 provides in part for wheeled toys. Explanatory notes (A) and (6) provide for wheeled toys that are usually designed for propulsion either by means of pedals, hand levers, etc. or by direct pressure of a person’s foot against the ground. It also includes other types of wheeled toys that may be simply drawn or pushed by another person and are large enough for children to ride....

Source: advance_ruling (C-2015-007500)

The Canadian International Trade Tribunal (the Tribunal) has consistently interpreted the term “toy” broadly to encompass a wide range of articles that provide amusement or play value in accordance with the Explanatory Notes to Chapter 95, as well as Explanatory Notes to heading 95.03. In its previous decisions, the Tribunal ruled that the factors of fun and play value may be determined by...

Source: advance_ruling (C-2016-005516)

Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System. General Interpretative Rule (GIR) 1 directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes,...

Source: advance_ruling (C-2018-004916)

Considering the backpack carrying function, the pocket is of small size compared to the overall size of the stuffed plush and does not have a measurable volume. Note 1(w) to Chapter 95 excludes certain articles having a utilitarian function. However, the Explanatory Note to heading 95.03 describes toys capable of a “limited use”. Given the limited utilitarian function of the zippered pocket...

Source: advance_ruling (C-2020-000954)

This tariff classification number is correct. The product is a collectible vinyl bobblehead figurine. The fact that an article is marketed as a collectible does not prevent it from being included in the tariff classification of toys. The Explanatory Notes to heading 95.03 state that “other toys” includes other toys for adult entertainment. The Canadian International Trade Tribunal ruled in...

Source: advance_ruling (C-2021-001365)

Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys; reduced-size (‘scale’) models and similar recreational models, working or not; puzzles of all kinds 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...

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages This subheading includes wheeled toys powered by internal combustion piston engines designed to be ridden by children, so-called ‘Quad vehicles’, provided that the following limits are not exceeded: — a speed not exceeding 20 km per hour; — a net weight not exceeding 50 kg; — a cylinder capacity not exceeding...

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)