Information for ruling 600004561
This section is Advance Tariff Ruling
- Start date
- 06 Jan 2023
- Expiry date
- 05 Jan 2026
- Commodity code
- 9505101000 (opens in new tab)
- Description
- A moulded glass ornament in the shape of a red spherical bauble. The bauble is hung up by a gold-coloured cord which loops through a gold-coloured metal loop attached to the top of the bauble for hanging on a Christmas tree. Packaged in a Perspex plastic tub of 20.
- Keywords
-
- RED
- FOR HANGING UP
- BAUBLES
- CHRISTMAS TREE DECORATIONS
- FOR CHRISTMAS
- FOR ORNAMENTATION
- OF GLASS
- 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 the product by the terms of heading 9505- Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes GIR 5 (B) has been used to identify the type of packaging used GIR 6 has been used to classify the goods to subheading level 950510- Articles for Christmas festivities 8-Digit code 95051010-Of Glass Also classified in accordance with: Additional Note 1 (B) to Chapter 95 Harmonised System Explanatory Notes (HSEN)s to Chapter 95 Harmonised System Explanatory Notes (HSEN)s to Heading 9505