Information for ruling 600006240
This section is Advance Tariff Ruling
- Start date
- 16 Aug 2023
- Expiry date
- 15 Aug 2026
- Commodity code
- 9505900000 (opens in new tab)
- Description
- A one-piece connected inflatable Halloween decoration for use outside consisting of a several Halloween creatures of which there is a large, prominent orange Halloween pumpkin among other creatures. It is 180cm wide & 80cm high and is intended for retail sale. This is factory made in China of woven polyester fabric and ABS (acrylonitrile-butadiene-styrene) and has a 12v blower and 12V BS/IP44 adaptor with lead included. It is fixed to the ground with 8 ground stakes & rope and is packed in a white carboard box.
- Keywords
-
- PUMPKINS
- OF POLYESTER
- INFLATABLE
- FOR DECORATION
- WITH ADAPTOR
- WITH GROUND STAKES
- HALLOWEEN
- OF WOVEN FABRIC
- SPIDER
- WITH ROPE
- HALLOWEEN DECORATION
- WITH BLOWER
- SKULL
- 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 GIR1- Has been used to classify this product by the terms of Heading 9505 - Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes GIR5b has been used to identify the type of packaging as a white cardboard box. GIR6- Has been used to classify the goods to subheading level 950590 - Other than articles for Christmas festivities. Also classified in accordance with: Harmonized System Explanatory Notes (HSENs) to heading 9505