I spoke with HMRC via their webchat service.The classification will depend on exactly what these cards are. The tariff schedule cannot possibly mention every specific item.
The ‘other’ categories in classification are used when you have excluded the specifically mentioned item.
If the trading cards have any sort of play or entertainment value then they get classified as toys and games . There is a specific heading for playing cards which includes all sorts of playing cards. These are classified as parlour games.
You do need to get your head around the sometimes old fashioned terminology used in the tariff schedule.
If they are purely to collect as a set then you may need to consider printed matter in heading 4911.
I won’t repeat the link provided by Socio South West.
That's the primary use.My reasoning is because they are trading cards which are made for playing,
Lots of things become collectible, sometimes with a nudge from the manufacturer (limited editions, etc), but that's down to the buyers.but can also serve a second purpose, which is collecting.
Indeed. Which is why I agree with HMRC's reponse that the commodity code would be classed as "playing cards" 9504400000.That's the primary use.
Lots of things become collectible, sometimes with a nudge from the manufacturer (limited editions, etc), but that's down to the buyers.
Based on your comments about use I would agree.Indeed. Which is why I agree with HMRC's reponse that the commodity code would be classed as "playing cards" 9504400000.