Information for ruling 600009708
This section is Advance Tariff Ruling
- Start date
- 13 Feb 2024
- Expiry date
- 12 Feb 2027
- Commodity code
- 9505900000 (opens in new tab)
- Description
- An electronic black plastic roleplay helmet depicting a villain from a well known film francise. The helmet comes in 3 pieces, the collar piece, mask piece, and hood piece. They have magnetic connection points between them for easy assembly. The wearer can touch a button on the helmet to initiate ventilations sounds, this requires 2 AAA batteries (not included). A display stand and instructions are also included within the box. The Helmet is for individuals aged 14 years and over.
- Keywords
-
- HELMETS
- MASKS
- FOR ROLEPLAY
- MAGNETS
- ELECTRONIC
- 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 5 (b) - Has been used to identify the type of packaging: Cardboard box. GIR 6 - Has been used to classify the goods to subheading level 950590: Other than articles for Christmas festivities. Also classified in accordance with: Chapter 65 note 1 exclusion Chapter 39 note 2(y) exclusion Harmonised System Explanatory Notes (HSEN) to heading 9505 A(3)