Information for ruling 600008488
This section is Advance Tariff Ruling
- Start date
- 18 Aug 2023
- Expiry date
- 17 Aug 2026
- Commodity code
- 9503002900 (opens in new tab)
- Description
- Clothing outfits for Dolls Representing Human beings. Recognisable as a toy garment because of its small size. They are designed for dressing up toy dolls, made for the entertainment of children and adults. The clothing could also be used for other suitable sized soft toys. This clothing range does not have any unsewn sections in the seat of trouser, shorts or hats etc, to accommodate a tail or protruding ears to pass through, for animal soft toys such as teddy bears. The outfits are made from various polyester fabrics with over 300 different styles / designs recorded, they are sewn together by a sewing machine, they are not hand-made. Packed in clear cellophane bag with a cardboard hanger depicting the company’s logo. A swing ticket is also attached, printed with the same logo. Various styles and designs are available and are packed in multiples of six for retail sale.
- Keywords
-
- CLOTHING OUTFIT
- OF TEXTILE MATERIAL
- TOYS
- PUT UP FOR RETAIL SALE
- FOR ENTERTAINMENT
- DOLLS ACCESSORIES
- Justification
- For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect: – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). Classification has been determined in accordance with the following: GIR 1 has been used to classify this product by the terms of heading 9503 - 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. GIR 5b has been used to identify the type of packaging. Packed in clear cellophane bag with a cardboard hanger depicting the company’s logo. 8-Digit code 9503002900 - Dolls representing only human beings and accessories thereof: Parts & accessories. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) to heading CHAPTER 95 NOTE 3 Harmonised System Explanatory Notes (HSEN) Note (C) TO Heading 9503