Information for ruling 600009950
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, roleplay plastic helmet with small black pointed ears, representing a fictional character who is part of a well-known comic book series. The mask is predominantly black in colour with additional pattern details, also on the front are some silver lines. There is a silver button on the lefthand side of the mask which when pressed activates the LED lights, on the righthand side is a button which activates the flip-up/flip-down eye lenses. To operate the lights & lenses, it requires 3 x 1.5 AA batteries (not supplied). The Helmet is suitable for persons aged 14 years and over & 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 39 note 2(y) exclusion Chapter 65 note 1 exclusion Harmonised System Explanatory Notes (HSEN) to heading 9505 A(3)