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This section is Advance Tariff Ruling Information for ruling 600016613

Start date
02 Oct 2026
Expiry date
01 Oct 2029
Description
An articulated plastic figure depicting a human character from a popular smartphone game. The figure is made from plastic; PVC is used for the hair, limbs and main body sections; ABS is used for the connecting joints. The figure is designed to look as if it is dressed in a stylised maids black and white outfit, it has long stylised hair. Included with the figure are three interchangeable face plate with different expressions. A stand is also included. The figure is approximately 10 cm tall. It is packaged within a cardboard box with a clear plastic window and plastic insert. For ages 15 years+. Put up for retail sale.
Keywords
  • DOLLS
  • PUT UP FOR RETAIL SALE
  • OF PVC
  • REPRESENTING A HUMAN BEING
  • REPRESENTING A VIDEO GAME CHARACTER
  • WITH STAND
  • ARTICULATED
  • OF PLASTIC
  • ABS
  • FOR ENTERTAINMENT
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 5B - Has been used to identify the type of packaging: Cardboard box with a clear plastic window and plastic insert. 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 Notes 95 note 3 Harmonised System Explanatory Notes (HSEN) to heading 9503 note (C) Tribunal TC/2019/02162 dated 22/12/2023