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Information for ruling 600008057

This section is Advance Tariff Ruling

Start date
02 Oct 2023
Expiry date
01 Oct 2026
Description
A stylised Christmas tree skirt designed to be placed around the base of an artificial or fresh Christmas tree to hide the trunk or any leg fixtures supporting the tree. The circular skirt is made of natural woven Jute, 13/13 (12oz) 13 strands) (is a type of natural fabric made from the fibers of the jute plant) The skirt measures 90cm across when laid flat. There are four Velcro strips placed at intervals and stitched along a split in the circle. The skirt will be placed around the base of the tree in a conical shape. The Velcro strips are then pushed together to close the circle. The skirt is beige in colour with white screen-print, stylised snowflakes printed on it. The outer edges and the skirt opening are bound with white cotton bias binding and machine stitched to prevent the edges fraying. The fabric has a fine LDPE layer on the inside of the skirt to act as a fabric stiffener/stabilizer.
Keywords
  • SKIRT
  • FOR DECORATION
  • OF WOVEN TEXTILE MATERIAL
  • CHRISTMAS TREE SKIRT
  • OF JUTE
  • CHRISTMAS TREE DECORATIONS
  • FOR CHRISTMAS
Justification
Classification has been determined in accordance with the following:- 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 6 Has been used to classify the goods to subheading level 950510: Articles for Christmas festivities. 8-digit code 95051090: Other than of glass, Of other materials. Also classified in accordance with: Heading 9505. Chapter notes. Additional chapter notes 1 and 2. Harmonised System Explanatory Notes (HSENs) to heading 9505. Combined Nomenclature Explanatory Notes (CNENs) to heading 9505