Information for ruling 600009763
This section is Advance Tariff Ruling
- Start date
- 23 Feb 2024
- Expiry date
- 22 Feb 2027
- Commodity code
- 9505900000 (opens in new tab)
- Description
- An electronic, roleplay plastic mask with small black pointed ears, representing a fictional character who is part of a well-known comic book series. The mask covers wearers face. The mask is predominantly black in colour with additional pattern details, also on the front are some silver lines. There is a flexible band attached to keep the mask in place. There is a silver button within one of the ears, when pressed once activates pulsating lights, pressed a second time it activates fixed lights. A small slide control near the eye sockets can be used to flip the coloured lenses up and down. To operate the sounds, it requires 1 x 1.5 AA battery (demo battery supplied). The mask is marketed for children 5 years plus. It is packaged in an open card box for retail sale.
- Keywords
-
- MASKS
- FOR ROLEPLAY
- PUT UP FOR RETAIL SALE
- FOR CHILDREN
- BATTERIES
- 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: Open card 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 39 note 2(y) exclusion Harmonised System Explanatory Notes (HSEN) to heading 9505 A(3)