Information for ruling 600009281
This section is Advance Tariff Ruling
- Start date
- 30 Nov 2023
- Expiry date
- 29 Nov 2026
- Commodity code
- 9505109000 (opens in new tab)
- Description
- This product is a light up winter/festive decoration for indoor use which lights up. It is made from acrylic and measures at 32cm L X 26cm W X 38cm H. The decoration is machine made, battery powered, and has LED Lights. The product is packaged in brown box, and put up for retail sale.
- Keywords
-
- LED
- FESTIVE DESIGN
- OF PLASTIC
- PUT UP FOR RETAIL SALE
- BATTERY-OPERATED
- OF ACRYLIC
- 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 (brown box outer packaging) GIR 6 has been used to classify the goods to subheading level 950510 Eight digit code 95051090 – Of other materials Also classified in accordance with: Additional Note 1 (A) to Chapter 95 Harmonised System Explanatory Notes (HSENs) Note A (1) to heading 9505