Information for ruling 600007521
This section is Advance Tariff Ruling
- Start date
- 05 Jul 2023
- Expiry date
- 04 Jul 2026
- Commodity code
- 9505900000 (opens in new tab)
- Description
- Snow Spray Fake Snow Spray in a 150ml aerosol spray can. Primarily used during the festive season as a decorative product - can be sprayed on windows, mirrors, pine cones, Christmas Trees etc. to give a look of snow. Aerosol spray can - shake and spray on the area you wish to cover in fake snow spray. Packaging: Aerosol spray can with lid. 24 cans per outer cardboard carton.
- Keywords
-
- AEROSOL SPRAY CANS
- PUT UP FOR RETAIL SALE
- FOR SPRAYING
- IN SPRAY CANS
- 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)). 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 5(b) has been used to identify the type of packaging. GIR 6 has been used to classify the goods to subheading level 950590: Other than articles for Christmas festivities Also classified in accordance with: Additional Note 1 (a) 2 to Chapter 95 (Exclusion from subheading 9505 10) Harmonized System Explanatory Note (HSEN's) to heading 95.05