Information for ruling 600008832
This section is Advance Tariff Ruling
- Start date
- 17 Nov 2023
- Expiry date
- 16 Nov 2026
- Commodity code
- 9505109000 (opens in new tab)
- Description
- The product is a red bead chain 5m long. It is used for hanging on the Christmas Tree. These are made of plastic and are packaged for retail sale in a plastic container.
- Keywords
-
- PUT UP FOR RETAIL SALE
- BEADS
- FOR DECORATION
- CHRISTMAS TREE DECORATIONS
- CHRISTMAS ARTICLES
- OF PLASTIC
- 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 5B - has been used to identify the type of packaging: in a plastic container GIR 6 - has been used to classify the goods to subheading level 950510 – Articles for Christmas festivities 8 - Digit code 95051090 - Of other materials Also classified in accordance with: Chapter 95 Additional Note 1 (A) Chapter 95 Additional Note 2 (B). Harmonised System Explanatory Notes (HSENs) to heading 9505 A (1 )