Information for ruling 600008098
This section is Advance Tariff Ruling
- Start date
- 16 Aug 2023
- Expiry date
- 15 Aug 2026
- Commodity code
- 9505900000 (opens in new tab)
- Description
- The product is a dine in set that consists of 2 crackers (with snapper and a length of 22cm), 2 small wax candles (made from paraffin and is in a small metal holder), 2 medium table napkins (made of 100% paper, comes in red and white and measures 33cm x 33cm) and a small bag of confetti (made from 100% paper). Used for valentines day and for dinning. Packaged in plastic free packaging and cardboard packaging (26cm x 22cm).
- Keywords
-
- GOODS PUT UP IN SETS
- CRACKERS
- CANDLES
- CONFETTI
- 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 (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 3C Has been used as it is considered that there is no essential character and has therefore been classified to the last heading in numerical order. GIR 5B Has been used to identify the type of packaging - Packaged in plastic free packaging and cardboard packaging (26cm x 22cm). GIR 6 has been used to classify the goods to subheading level 950590 - Other than articles for Christmas Festivities. Classified in accordance with: Harmonised System Explanatory Notes (HSENs) (A) (1) to 9505