Information for ruling 600007449
This section is Advance Tariff Ruling
- Start date
- 16 Aug 2023
- Expiry date
- 15 Aug 2026
- Commodity code
- 9505900000 (opens in new tab)
- Description
- Products is a valentines heart garland that is designed to decorate walls. The hearts are made of paper and they are held together with a polyester string. It measures 3m when opened. Packaged in a polybag with a header.
- Keywords
-
- DECORATIVE
- FESTIVE DESIGN
- HEART-SHAPED
- FOR DECORATION
- GARLANDS
- OF PAPER
- OF POLYESTER
- VALENTINES DAY
- 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 5b - has been used to identify the type of packaging as in a 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: The Harmonized System Explanatory Notes (HSENs) to heading 9505 note (A) (1)