Information for ruling 600008148
This section is Advance Tariff Ruling
- Start date
- 31 Aug 2023
- Expiry date
- 30 Aug 2026
- Commodity code
- 9505900000 (opens in new tab)
- Description
- A fairy costume consisting of a tutu skirt, fairy wings, a butterfly wand, and a butterfly headband. The wings of the costume are made from light pink polyester and iron. The tutu skirt is made from a plastic coated pink polyester mesh. The pink headband is made of polypropylene plastic with two iron springs on the end of which are two pink polyester butterflies. The wand is made of polypropylene plastic with a butterfly on top of the wand. The costume is attached to a printed card and packaged inside a large plastic bag. Available in different colours.
- Keywords
-
- FAIRY
- WINGS
- OF POLYESTER
- OF POLYPROPYLENE
- 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 3 (B) has been used as the fairy wings are considered to be the essential character 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 9503 Harmonised System Explanatory Notes (HSEN)s to Heading 9505