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Information for ruling 600014119

This section is Advance Tariff Ruling

Start date
21 Oct 2025
Expiry date
20 Oct 2028
Description
A three storey wooden dolls house. This is supplied without furniture. The item is packed in a cardboard box. The product is designed for children aged three years and over.
Keywords
  • TOYS
  • OF WOOD
  • PUT UP FOR RETAIL SALE
  • FOR CHILDREN
  • ARTICLES OF WOOD
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 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)). General interpretative rules (GIR)s: 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: PP bag. 8 Digit code 95030099: Other than elsewhere specified; Other than elsewhere specified; Other than of plastic. 10 Digit code 9503009990: Other than of hand-made, of wood. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) to heading 9503 (D)