Information for ruling 600006629
This section is Advance Tariff Ruling
- Start date
- 16 May 2023
- Expiry date
- 15 May 2026
- Commodity code
- 9208900000 (opens in new tab)
- Description
- A set of 4 plastic whistles, in various colours. Each whistle has a matching polyester cord lanyard attached. They are packed in a polybag with a card header for retail sale.
- Keywords
-
- LANYARD
- OF POLYESTER
- OF PLASTIC
- PUT UP FOR RETAIL SALE
- MUSICAL INSTRUMENTS
- WHISTLES
- 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 by the terms of heading 9208: Musical boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signalling instruments. GIR 3B - Has been used as the whistle is considered to be the essential character. GIR 5 (b) - Has been used to identify the type of packaging: Poly bag and header card. GIR 6 - Has been used to classify the goods to subheading level 920890: Other than musical boxes. Also classified in accordance with: Chapter 95 note 1(S) Harmonised System Explanatory Notes (HSEN) to heading 9208 section(B)(2)