Information for ruling 600010053
This section is Advance Tariff Ruling
- Start date
- 22 Mar 2024
- Expiry date
- 21 Mar 2027
- Commodity code
- 9505109000 (opens in new tab)
- Description
- A decorative snow globe used for entertainment at Christmas time. Filled with water and when shaken it gives off a snowy effect display. The globe has a face on its base, inside the globe is a decorative pink house with a tree. Made from 60% Polyester, 20% Glass and 20% water. The item is packed in a cardboard box for retail sale.
- Keywords
- FOR ENTERTAINMENT FOR CHRISTMAS PLASTICS DECORATIVE FOR DECORATION GLOBES
- Justification
- Classification has been determined in accordance with the following: For the purposes of determining the commodity code 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 (GIRs): 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. Packed in a cardboard box. GIR 6 has been used to classify the goods to subheading level 950510 - Articles for Christmas festivities. 8 Digit Code - 95051090 - Of other materials. Also classified in accordance with the Harmonised System Explanatory Notes (HSENs) to heading 9505 (b). Chapter Note 1(a) refers.