Information for ruling 600010174
This section is Advance Tariff Ruling
- Start date
- 09 Apr 2024
- Expiry date
- 08 Apr 2027
- Commodity code
- 9505900000 (opens in new tab)
- Description
- Party Cannon The products are not fireworks as they do not contain any pyrotechnic accelerant. A cylindrical shaped container made from of Polypropylene. The products are Party canons. designed to shoot out paper or PTE made confetti shapes and streamers. The outer tube is brightly coloured and can be themed to suit any occasion, they can be for indoor or outdoor use. A twist grip mechanism is at one end of the tube while the other end is sealed with a cover. A coiled spring mechanism within the cylinder releases when the grip is twisted, the spring releases projecting the paper contents into the festivities. There is no audible sound when used. These particular products are non-specific themed. Packaged in a cardboard box of 24 pieces, for retail supply. 21cm or 8.5 in tall.
- Keywords
- CONFETTI PAPER SPRING OPERATED OF PLASTIC FESTIVE DESIGN PARTY CANNON STREAMERS CELEBRATION
- 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 5b has been used to identify the type of packaging: 24 pieces in a cardboard box. GIR 6 has been used to classify the goods to subheading level: 950590 Other than Articled for the Christmas festivities. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) to heading 9503 1(b) Harmonised System Explanatory Notes (HSEN) to heading: 9505 (A)(4) Combined Nomenclature Explanatory Note CNEN to heading: 9505 Refers. Schenker Ruling(Regulation (EEC) No 2454_93