“…an evaluation of which heading provides the most specific description of the relevant goods: see Hasbro European Trading BV v Revenue and Customs Commissioners [2018] EWCA Civ 1221; [2018] All ER (D) 15 at [41] and Xerox Ltd v Commissioners for HMRC [2015] UKUT 631 (TCC) at [50]. The answer here is clear, and the Dolls Subheading prevails…”
“… in and narrowing the terms of the subheadings in this way is to disrespect the ordinary language of the subheadings, which is not permitted: see Hasbro v HMRC [2018] EWCA Civ 1221 at [24] and [35]. The words should be given their ordinary meaning, and that is not one that is limited by the concept of sole or principal suitability for use…”