Information for ruling 600013360
This section is Advance Tariff Ruling
- Start date
- 21 Jul 2025
- Expiry date
- 20 Jul 2028
- Commodity code
- 9503002190 (opens in new tab)
- Description
- This is a lifelike handcrafted new born baby doll made from a vinyl kit which is hand painted and has hair added to reflect the impression of a new born baby. The babies hair is rooted with real alpaca hair, the skin is painted to give a lifelike appearance, and the eyelashes are rooted with mohair and the babies body is filled with a Fiberfil, glass beads and silicone beads to give a realistic feel and weighted effect. They are not suitable to be played with, and not intended for children. Each baby doll is wrapped in a blanket for protection and placed in a collectors box of an appropriate size with the documents and then the entire package is shipped in a sturdy outer carton. The baby doll is presented clothed and comes with an authentications certificate, a blanket, dummy, a soft toy and a photo album.
- Keywords
-
- REPRESENTING A HUMAN BEING
- HAND-PAINTED
- FILLED
- DOLLS
- BABYDOLLS
- OF VINYL
- AS A COLLECTORS ITEM
- Justification
- Classification has been determined in accordance with the following: 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 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)). General Interpretative Rules (GIRs): 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 5(b) has been used to identify the type of packaging. Packed in a collectors box, then placed in an outer container for shipping.. 8 Digit Code - 95030021 - Dolls. 10 Digit Code - 9503002190 - Other than, Ornamental dolls dressed so as to reflect the folklore characteristics of the country of origin, hand-made. Also classified in accordance of The Harmonised System Explanatory Notes (HSENs) to heading 9503 Note (C).