Information for ruling 600009354
This section is Advance Tariff Ruling
- Start date
- 03 Jan 2024
- Expiry date
- 02 Jan 2027
- Commodity code
- 9505109000 (opens in new tab)
- Description
- Festive tree skirt Material: 100% polyester Construction: woven Use: decoration around the base of a Christmas tree packaging – Plastic sleeve
- Keywords
-
- WOVEN
- OF POLYESTER
- FOR DECORATION
- OF WOVEN TEXTILE MATERIAL
- CHRISTMAS TREE DECORATIONS
- FOR CHRISTMAS
- 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 – Plastic sleeve GIR 6 has been used to classify the goods to subheading level 950510 – Articles for christmas festivities 8 digit code 95051090 - Of other materials; other than of glass Also classified in accordance with: Chapter 95 additional notes 1 & 2 HSEN to 9505