Information for ruling 600010639
This section is Advance Tariff Ruling
- Start date
- 14 Jun 2024
- Expiry date
- 13 Jun 2027
- Commodity code
- 9505900000 (opens in new tab)
- Description
- The product is an indoor lantern in a style of a pumpkin. The item has an LED light which runs on 2 x AAA batteries (not included). At the top of the lantern is a black handle. The material is made from 80% paper and 20% polypropylene (pp). The rings inside of the lantern are made from plastic to keep it’s shape and the colour of lantern is bright orange with a decorative design of a black cat and pumpkins. The pumpkin has no sound affects. Packaged in a polybag with head card.
- Keywords
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- ON PAPER
- FESTIVE DESIGN
- HALLOWEEN DECORATION
- HALLOWEEN
- WITH LED LIGHT
- 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 GIR1- 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 3b - has been used as the pumpkin style is for Halloween and is considered to be the essential character. GIR5b has been used to identify the type of packaging as a polybag with head card. GIR6- Has been used to classify the goods to subheading level 950590 - Other than articles for Christmas festivities. Also classified in accordance with: Harmonized System Explanatory Notes (HSENs) to heading 9505