Information for ruling 600006254
This section is Advance Tariff Ruling
- Start date
- 14 Apr 2023
- Expiry date
- 13 Apr 2026
- Commodity code
- 9505900000 (opens in new tab)
- Description
- Product is a outdoor light up Halloween decoration. It is made of a skeleton torso which lights up, and a pumpkin head. The light within the body is 3 LED bulbs powered by 3 LR44 batteries. The light is not used to light up the area, only to intensify the spookiness of the decoration. It is made from 100% Plastic (polyethylene and Polypropylene). Packaged in a coloured cardboard box.
- Keywords
-
- PUMPKINS
- FESTIVE DESIGN
- BATTERY-OPERATED
- LED LIGHT BULBS
- HALLOWEEN
- ORNAMENTAL ARTICLES
- OF PLASTIC
- 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 of chapter of the Goods Classification Table (reg 3(1)(b)). General Interpretative rules (GIR)s: GIR 1 - 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 GIR 3B - has been used as the pumpkin head and the fact it is for Halloween is considered to be the essential character. GIR 5b - has been used to identify the type of packaging as packaged in a coloured cardboard box. GIR 6 - has been used to classify the goods to subheading level 950590 Other than articles for Christmas festivities. Also classified in accordance with: The Harmonized System Explanatory Notes (HSENs) to heading 9505