Information for ruling 600007448
This section is Advance Tariff Ruling
- Start date
- 29 Jul 2023
- Expiry date
- 28 Jul 2026
- Commodity code
- 9505900000 (opens in new tab)
- Description
- Heart shaped confetti that is red in colour. It weighs 20 grams and is made from polyvinyl chloride. It is packaged in a clear plastic polybag with a hanging paper tag.
- Keywords
-
- OF POLYVINYL CHLORIDE
- FOR DECORATION
- FOR ENTERTAINMENT
- 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)). 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: polybag with a header 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