Information for ruling 600006562
This section is Advance Tariff Ruling
- Start date
- 03 May 2023
- Expiry date
- 02 May 2026
- Commodity code
- 9505109000 (opens in new tab)
- Description
- A pair of brown decorative lanterns to be used at Christmas. The lanterns are made of plastic and they contain festive scenes depicting Christmas. The lanterns are filled with water and glitter. They have an LED light operated by a battery. When in operation, the glitter moves around the lantern creating a sparking effect. The lanterns are also available in white. Lantern one has a scene with father Christmas carrying a sack of presents, he is holding onto a large candy cane which has a wreath attached. There are additional presents in the scene along with a Christmas tree. Lantern two has a snowman standing next to a Christmas tree holding onto a present. The snowman stands next to a large candy cane which has a wreath attached. There is an additional present at the foot of the snowman.
- Keywords
-
- FESTIVE DESIGN
- LED LAMPS
- BATTERY-OPERATED
- FOR CHRISTMAS
- 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 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 this product by the terms of heading 9505: Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes GIR 6 has been used to classify this product by the terms of heading 950510: Articles for Christmas festivities 8 Digit code 95051090: Of other materials Also classified in accordance with: Additional chapter note 1 to heading 9505 Harmonised System Explanatory Notes to heading 9505