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Information for ruling 600014275

This section is Advance Tariff Ruling

Start date
17 Dec 2025
Expiry date
16 Dec 2028
Description
A novelty textile voodoo doll, designed for recreational or humorous purposes. The product consists of a polyester–cotton fabric outer layer, filled with polypropylene (PP) fibrefill. It is presented as a stuffed doll featuring various wording. It includes ballpoint needles intended for puncturing the doll and a marker pen for custom writing on the fabric surface. Manufacturing process: The material is cut into pieces by a machine. Each piece is then silk-screen printed, after which the pieces are sewn together using a sewing machine, filled with cotton, and finally stitched to create the finished product. The item is packaged in a plastic wrapper and enclosed within a cardboard box.
Keywords
  • OF POLYESTER
  • MACHINE SEWN
  • FOR ADULTS
  • NEEDLES
  • FABRIC
  • OF COTTON
  • PEN
  • DOLL
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 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 - Packaged in a plastic wrapper enclosed in a cardboard box. 8 digit code 95030021 - Dolls representing only human beings and parts and accessories thereof; Dolls. 10 Digit code 9503002190 - Other than ornamental dolls dressed so as to reflect the folklore characteristic of the country of origin, hand-made. Also classified in accordance with: Chapter 95 Note 4 Harmonised System Explanatory Notes (HSEN) Chapter 95 general notes Harmonised System Explanatory Notes (HSEN) Chapter 95 heading 9503 Note (c)