Playing doctor or clothing? Customs Chamber opts for 9503 00 70 for ‘Doctor Role Play Set’

The crux of the dispute

The key question was whether the 'Doctor Role Play Set' should be considered clothing or toys. The set consists of a children's doctor's coat made of textile, five plastic medical instruments (including a syringe, stethoscope with sound, reflex hammer, otoscope and a thermometer with display), and a face mask and name tag.

Customs took the position that the doctor's coat determined the essential character of the whole. After all, the coat is the largest and most visible part of the product, and without the coat there is no 'doctor'. According to interested parties, this was not the case. They believed that the toy instruments were central, because that is what children use to play doctor. The coat is merely an accessory. Moreover, the set is sold in toy shops, not in clothing shops.

The court's assessment

The court took as its starting point that the doctor's coat cannot indeed be classified as a toy, because textile masquerade costumes are explicitly excluded from classification under the headings of Chapter 95. This follows from notes 1(e) and 1(x) to that chapter. According to the court, 'masquerade' is a broader concept than just carnival clothing: it also includes fancy dress for role-playing. The coat therefore belongs in Chapter 62, under heading 6203.

Because the components of the set fall under different headings, classification rule 3a cannot be applied and classification rules 3b and 3c had to be considered. Under rule 3b, the product would be classified according to the component that determines its essential character. However, the court's diagnosis is that this cannot be determined in this case.

After all, a child can 'play doctor' with just the instruments, but also with just the coat. Both parts contribute equally to the play experience. The court therefore finds that the doctor's coat and the medical instruments are complementary: they complement each other, without either dominating. As a result, rule 3b cannot be applied.

And so classification rule 3c applies: if no essential character can be determined, the heading that is last in numerical order is applicable. In this case, these are heading 6203 (clothing) and 9503 (toys). Because 9503 comes later, it wins the race.

Within heading 9503, the court then looks further at the subdivision level. In its view, the medical instruments constitute an assortment of toy articles: they are sold together, all have an entertainment purpose and contain moving or sound-producing parts. This brings the set to 9503 00 70, other toys, offered in sets or outfits.

Consequences and significance

This case concerned a small customs debt. However, in relative terms, the financial outcome is significant: the import duty rate falls from 12% (debt imposed by Customs) to 4.7% (judgment), reducing the UTB from €882.79 to €345.76. Customs must also reimburse interest, legal costs and court fees.

More important, however, is the principle established by this ruling. The court confirms that composite role-playing sets do not automatically fall under clothing as soon as a textile component is present. If the product derives its character from the combination of fancy dress clothing and play accessories, classification rule 3c may be decisive and lead to Chapter 95.

Practical lessons for practice

This ruling offers a few useful pointers for importers and customs representatives:

• Document the assortment character. Provide clear photos and descriptions that show that the product is sold as a single play set.
• Be alert to masquerade elements. These are formally excluded from Chapter 95, but that does not mean that the entire set must be excluded.
• Substantiate why no essential character can be established. Demonstrate that the components contribute equally to the use.

The 'Doctor Role Play Set' shows that tariff classification is sometimes less black and white than it seems. Whereas Customs mainly saw the doctor's coat, the court saw the whole picture: a playful combination that allows children to be doctors and play. And that not only provides fun, but also a more favourable customs tariff.

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