- The Customs Chamber ruled on classifying a Doctor Role Play Set containing a children’s doctor coat, plastic medical instruments, face mask and name tag
- Customs initially classified it as clothing with 12% import duty while the importer classified it as toys with 0% duty, leading to a tax assessment dispute
- The court determined the doctor coat cannot be classified as a toy since textile masquerade costumes are excluded from toy classifications under Chapter 95
- Since components fall under different headings and neither the coat nor instruments dominate the essential character, the court applied classification rule 3c
- The final classification resulted in a 4.7% duty rate under CN subheading 9503 00 70, representing a successful appeal for the importer
Source: ploum.nl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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