Information for ruling 600009948
This section is Advance Tariff Ruling
- Start date
- 12 Mar 2024
- Expiry date
- 11 Mar 2027
- Commodity code
- 9505900000 (opens in new tab)
- Description
- An electronic, plastic roleplay helmet representing a fictional character who is part of a well-known comic book series. The helmet is red in colour with black trim around the eyes and led eye lenses. The LED lights can be set to either red or blue, there are 6 settings. The wearer can touch a button on the helmet to turn on the lights and adjust the settings, this requires 2 AA batteries (not included). The Helmet is suitable for persons aged 14 years and over & is adjustable to fit most adult head sizes. It is packaged within a cardboard box for retail sale.
- Keywords
-
- HELMETS
- MASKS
- FOR ROLEPLAY
- PUT UP FOR RETAIL SALE
- BATTERY-OPERATED
- WITH LED LIGHT
- 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)