On 08 May the European Commission published a tariff classification on spinning tops made of plastics, with a launcher and ripcord.
The spinning top is set in motion with the launcher and the ripcord. It can be used independently for the amusement of persons. Alternatively, two or more articles can be used by two or more persons (launched into a dedicated bowl-shaped arena (presented separately)) who compete with the aim of knocking out the opponents’ spinning top.
The classification is determined by General Rules of Interpretation (GRI) 1 and 6 for the interpretation of the Combined Nomenclature (CN) and by the wording of CN codes: 9503.00 and 9503.00.95.
The article is a spinning top which is considered a toy of heading 9503.00 (see also the Harmonised System Explanatory Notes (EN) to tariff heading 9503, (D), (xix)). It has the objective characteristics of a toy for the amusement of persons.
Although the article can be used for competition between two or more persons, such use is not inherent to the article’s objective characteristics when it is presented separately (without the dedicated arena). Classification under heading 9504 as an article for parlour games is therefore excluded.
The article is, therefore, to be classified under CN code 9503.00.95 as other toys of plastics.
Story by: Riaan de Lange
