Information for ruling 600007150
This section is Advance Tariff Ruling
- Start date
- 30 May 2023
- Expiry date
- 29 May 2026
- Commodity code
- 9505900000 (opens in new tab)
- Description
- 10 pieces of multi-coloured party blowers. Made of paper. Used to celebrate festive occasions. Packaged in a polybag with insert card.
- Keywords
-
- TRUMPETS
- FOR ENTERTAINMENT
- DECORATIVE
- FESTIVE DESIGN
- PAPER
- FOR DECORATION
- 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 9505 - Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes GIR 5B has been used to identify the type of packaging: ploybag GIR 6 has been used to classify the goods to subheading level 950590 - Other than articles for Christmas festivities Also classified in accordance with: Harmonised System Explanatory Notes to heading 9505