WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
95.03 - Tricycles, scooters, fedal 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. This heading covers : (A) Wheeled toys. These articles are usually designed for propulsion either by means of pedals, hand levers or other simple devices which transmit power to the wheels through a chain or rod, or, as m the case of certain scooters, by direct pressure of a person's foot against the ground. Other types of wheeled toys may be simply drawn or pushed by another person or driven by a motor. These toys include : (1) Children's tricycles and the like, but excluding bicycles of heading 87.12. (2) Two- or three-wheeled scooters desi ed to be ridden by children, as well as youngsters and adults, with an adjustab e or non-adjustable steering column and small solid or inflatable wheels. They are sometimes equipped with a bicycle-type handlebar, a hand brake or a foot brake on the rear wheel. P (3) Pedal- or hand-propelled wheeled toys in the form of animals. (4) Pedal cars, frequently in the form of miniature sports cars, jeeps, lorries, etc. (5) Wheeled toys, propelled by hand levers. (6) Other wheeled toys (with no mechanical transmission system) which are designed to be drawn or pushed, and are large enough for children to ride. (7) Children's cars powered by a motor. (B) Dolls' carriages (e.g., strollers), including folding types. This group covers doll's carria es, whether or not foldin , fitted with two or more wheels, such as push-chairs, perambu ators, strollers, etc. It a so covers bedding for carriages, similar to that used for doll's beds. F B (C) Dolls. This ou includes not only dolls designed for the amusement of children, but also dolls inten ed! ior decorative purposes (e.g., boudoir dolls, mascot dolls), or for use m Punch and Judy or marionette shows, or those of a caricature type. d Dolls are usually made of rubber, plastics, textile materials, wax, ceramics, wood, paperboard, apier rnachb or combinations of these materials. They may be jointed and contain mec! I anisms which permit limb, head or eye movements as well as reproductions of the human voice, etc. They may also be dressed. Parts and accessories of dolls of this heading include : heads, bodies, limbs, eyes (other than those unmounted of lass, of headin 70.18), moving mechanisms for eyes, voice-producing or other mec anisrns, wigs, dofis' clothing, shoes and hats. fi (D)Other toys. This oup covers toys intended essentially for the amusement of persons (children or adults? However, toys which, on account of their design, sha e or constituent material, are identifiable as intended exclusively for animals, e.g., pets, o not fall in this heading, but are classified in their own appropriate heading. This group includes : S All toys not included in (A) to (C). Many of the toys are mechanically or electrically operated. These include : (i) Toys representing animals or non-human creatures even if possessing predominantly human ph sical characteristics (e.g., angels, robots, devils, monsters), including those or use in marionette shows. ? (ii) Toy pistols and guns. (iii) Constructional toys (construction sets, building blocks, etc.). (iv) Toy vehicles (other than those of group A), trains (whether or not electric), aircraft, boats, etc., and their accessories (e.g., railway tracks, signals). (v) Toys designed to be ridden by children but not mounted on wheels, e.g., rocking horses. (vi) Non-electric toy motors, toy steam engines, etc. (vii) Toy balloons and toy kites. (viii) Tin soldiers and the like, and toy armaments. (ix) Toy sports equipment, whether or not in sets (e.g., golf sets, tennis sets, archery sets, b~lliardsets; baseball bats, cricket bats, hockey stlcks). (x) Toy tools and implements; children's wheelbarrows. (xi) Toy cinematographs, magic lanterns, etc.; toy spectacles. (xii) Toy musical instruments (pianos, trumpets, drums, gramophones, mouth organs, accordions, xylophones, musical boxes, etc.). (xiii) Dolls' houses and fimiture, including bedding. (xiv) (xv) Dolls' tea and coffee sets; toy shops and the like, farmyard sets, etc. Toy counting fiames (abaci). (xvi) Toy sewing machines. (xvii) Toy clocks and watches. (xviii) Educational toys (e.g., toy chemistry, printing, sewing and knitting sets). (xix) Hoops, skipping ropes, diabolo spools and sticks, spinning and humming tops, balls (other than those of heading 95.04 or 95.06). (xx) Books or sheets consisting essentially of pictures, toys or models, for cutting out and assembly; also books containin 'stand-up" or movable figures rovided they have the essential character of toys bee the Explanatory Note to hea ing 49.03). d (xxi) Toy marbles (e.g., veined lass marbles put up in any form, or glass balls of any kind put up in packets for e amusement of chldren). C (xxii) Toy money boxes; babies' rattles, jack-in-the-boxes; toy theatres with or without figures, etc. (xxiii) Play tents for use by children indoors or outdoors. Certain of the above articles (toy arms, tools, gardening sets, tin soldiers, etc.) are often put up in sets. Certain toys (e-g., electric irons, sewing machines, musical instruments, etc.) may be capable of a limited "use"; but they are generally distinguishable by their size and limited capacity from real sewing machines, etc. (E) Reduced-size (LLscale") models and similar recreational models. This includes models of a kind mainly used for recreational p oses, for example, working or scale models of boats, aircraft, trains, vehicles, etc., and 'ts of materials and parts for making such models, other than sets having the character of com etitive games of heading 95.04 (e.g., sets comprising slot-racing motor cars with their trac layout). "r& e This group also includes life-size or enlarged reproductions of articles provided they are for recreational purposes (F) Puzzles of all kinds. Collections of articles, the individual items of which if presented separately would be classified in other headin s in the Nomenclature, are classified in this heading when they are put up in a form clearly in 'cating their use as toys (e.g., instructional toys such as chemistry, sewing, etc., sets). f Also, as provided b Note 4 to this Chapter, subject to Note 1 to this Cha ter, this heading includes articles of e heading combined with one or more items which wou d be classified in other headings if presented separately, provided that : X P (a) the combined items are ut up together for retail sale, but the combination cannot be considered as a set under e terms of General Interpretative Rule 3 (b); and (b) the combination has the essential character of toys. Such combinations generally consist of an article of this heading and one or more items of minor importance (e.g., small promotional articles or small amounts of confectionery). The heading excludes : (a) Strings for lawn tennis and other rackets (Chapter 39, heading 42.06 or Section XI). (b) Sports bags and other containers of heading 42.02,43.03 or 43.04. (c) Sports gloves, mittens and mitts (generally heading 42.03). (d) Enclosure nets, and net carrying-bags for footballs, tennis balls, etc. (generally heading 56.08). (e) Sports clothing of textiles, of Cha ter 61 or 62, whether or not incorporating incidentally rotective components such as pads or pad ing in the elbow, knee or groin areas (e.g., fencing c othing or soccer goalkeeper jerseys). 'A P (f) Sails for boats, sailboards or landcraft, of heading 63.06. (g) Sports footwear other than ice or roller skating boots with skates attached) of Chapter 64 and sports h'eadgearo Chapter 65. b (h) Walking-sticks, whips, riding-crops and the like (heading 66.02), and parts thereof (heading 66.03). (ij) Sports crafi such as marine 'ets, canoes and skiffs) and sports vehicles (other than bobsleighs of Section XWI. (bobsleds), to oggans and the I!!=), b (k) Frogmen's and other goggles (heading 90.04). (I) Electro-medical apparatus and other instruments and appliances of heading 90.18. (m) Mechano-therapy appliances (heading 90.19). (n) Breathing appliances of a kind used with oxygen or compressed air bottles (heading 90.20). (0) Articles for sports purposes of Chapter 91. (p) Bowling requisites of all kinds (including automatic bowling alley equipment) and other equipment for parlour, table or fimfair games (heading 95.04).
1.- For the purposes of this Chapter, the expression “unmanned aircraft” means any aircraft, other than those of heading 88.01, designed to be flown without a pilot on board. They may be designed to carry a payload or equipped with permanently integrated digital cameras or other equipment which would enable them to perform utilitarian functions during their flight. The expression “unmanned aircraft”, however, does not cover flying toys, designed solely for amusement purposes (heading 95.03). Subheading Notes. 1.- For the purposes of subheadings 8802.11 to 8802.40, the expression “unladen weight” means the weight of the machine in normal flying order, excluding the weight of the crew and of fuel and equipment other than permanently fitted items of equipment. 2.- For the purposes of subheadings 8806.21 to 8806.24 and 8806.91 to 8806.94, the expression “maximum take-off weight” means the maximum weight of the machine in normal flying order, at take-off, including the weight of payload, equipment and fuel.