Information for ruling 600005803
This section is Advance Tariff Ruling
- Start date
- 15 Feb 2023
- Expiry date
- 14 Feb 2026
- Commodity code
- 9505900000 (opens in new tab)
- Description
- A fancy dress costume designed to look like a cockroach. The outfit consists of a partially stuffed body that reaches down to the knees. There are sleeves for the arms and two stuffed fake legs attached to each side of the costume to give the appearance of the cockroach's legs, the fake legs and arm sleeves have a trim of fake fur running along the top. The outfit has a zip that runs from the chest to the neck. The outfit covers the head but not the face, this has two stuffed antennas on top. The material is a knitted polyester textile. The costume comes packaged in a transparent hanging polybag with a card insert containing a picture and description of the product.
- Keywords
-
- FOR ENTERTAINMENT
- FOR ADULTS
- KNITTED
- CARNIVAL ARTICLES
- COVERING THE HEAD
- OF POLYESTER
- 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)) Classification has been determined in accordance with the following: 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 GIR 6 has been used to classify the goods to subheading level- 950590- Other than articles for Christmas festivities Also classified in accordance with: Harmonised System Explanatory Notes (HSEN)s to Chapter 95