Information for ruling 600006177
This section is Advance Tariff Ruling
- Start date
- 04 Apr 2023
- Expiry date
- 03 Apr 2026
- Commodity code
- 9505109000 (opens in new tab)
- Description
- This product is an inflatable penguin with tree, it is made of 74% Cloth; 15% PVC; 9% Copper; 12% Polypropylene. Measurements of this product are: 160cm x 105cm x 210cm (W x D x H). The inflatable has LED function and a built-in fan used to inflate. It is designed for indoor or outdoor displays. The product comes packaged in a cardboard box.
- Keywords
-
- CHRISTMAS TREES
- LED
- OF POLYPROPYLENE
- FESTIVE DESIGN
- INFLATABLE
- WITH FAN
- CHRISTMAS ARTICLES
- OF CLOTH
- 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 this product in terms of heading 9505 - Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes GIR 5b has been used to identify the type of packaging (cardboard box) GIR 6 has been used to classify the goods to subheading level 950510 – Articles for Christmas festivities Eight digit code 95051090 – Of other materials Also classified in accordance with: Additional Note 1 to Chapter 95 Harmonised System Explanatory Notes (HSENs) to heading 9505