Information for ruling 600009755
This section is Advance Tariff Ruling
- Start date
- 13 Feb 2024
- Expiry date
- 12 Feb 2027
- Commodity code
- 9505900000 (opens in new tab)
- Description
- A roleplay, plastic mask representing a fictional character who is part of a well-known comic book series. The mask covers the top half of the wearers face and their forehead. It is predominantly blue in colour and has a white letter A in the centre of the forehead. There is a flexible band attached to keep the mask in place. The mask is marketed for children 5 years plus; it is attached to a card tag for retail sale.
- Keywords
-
- MASKS
- FOR ROLEPLAY
- OF PLASTIC
- PUT UP FOR RETAIL SALE
- FOR CHILDREN
- 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: Card tag. 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 39 note 2(y) exclusion Harmonised System Explanatory Notes (HSEN) to heading 9505 A(3)