Information for ruling 600007457
This section is Advance Tariff Ruling
- Start date
- 04 Jul 2023
- Expiry date
- 03 Jul 2026
- Commodity code
- 9505900000 (opens in new tab)
- Description
- 6 Pack of chick & rabbit masks, each mask approx. 18cm x 16cm and Includes elastic to hold the mask in place These are great for egg hunts and parties. They are often used during Easter. One size fits most children. Comes with an even mix of chick and rabbit masks. The come packaged in a polybag with headed card.
- Keywords
-
- WITH ELASTIC
- EASTER ARTICLES
- FOR CHILDREN
- OF PAPER
- MASKS
- FACE MASKS
- 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 (GIRS): 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 3b has been used as the mask is considered to be the essential character. GIR 5b has been used to identify the type of packaging – Polybag with 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 (HSEN)s to Heading 9505 Note (a) (3) Harmonised System Explanatory Notes (HSEN)s to Heading 4823