Information for ruling 600007805
This section is Advance Tariff Ruling
- Start date
- 27 Sep 2023
- Expiry date
- 26 Sep 2026
- Commodity code
- 9505900000 (opens in new tab)
- Description
- A green knitted polyester jersey one-piece costume. The costume resembles a pea pod with four stuffed green peas with frowns and black eyes on the front of the costume. The costume covers the head except the face and most of the body. The structure of the costume is formed by polyester foam. Spot clean only. Packaged in a polybag.
- Keywords
-
- FOAM FILLING
- GREEN
- OF POLYESTER
- ONE-PIECE
- KNITTED
- PEAS
- Justification
- Classification has been determined in accordance with: 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 the 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 used 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 Chapter 95 Harmonised System Explanatory Notes (HSEN)s to Heading 9505