Information for ruling 600008226
This section is Advance Tariff Ruling
- Start date
- 02 Oct 2023
- Expiry date
- 01 Oct 2026
- Commodity code
- 9505109000 (opens in new tab)
- Description
- This is a pack of 10 baubles used for hanging on a Christmas tree for decoration. They measure 4cm in diameter and made from 100% polypropylene (PP). 3 have a glitter finish, 4 have a matt finish and 3 have a shiny finish. They come in 3 separate colours, red, gold and silver. They are packed in a plastic box - labelled.
- Keywords
-
- SILVER
- FOR DECORATION
- CHRISTMAS ARTICLES
- RED
- OF PLASTIC
- CHRISTMAS TREE DECORATIONS
- GOLD
- 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 (GIRS): 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. 10 baubles in a plastic pack. GIR 6 has been used to classify the goods to subheading level 950510 - Articles of Christmas festivities. 8 Digit Code 95051090 - Of other materials Also classified in accordance with: The Harmonised System Explanatory Notes (HSENs) to heading 9505. Chapter 95 Additional Note A (1 ).