Information for ruling 600009761
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 silver mask representing a fictional character who is part of a well-known comic book series. The mask covers wearers forehead and top of their head. Attached to the left and right side of the mask are plastic shapes representing wings. 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)