Information for ruling 600010790
This section is Advance Tariff Ruling
- Start date
- 11 Jul 2024
- Expiry date
- 10 Jul 2027
- Commodity code
- 9505900000 (opens in new tab)
- Description
- Foil Door Curtain - 1m x 2.5M Door 'fringe' decoration made of foil- 'these can be used as back drops to decorate a room' Packing Style: POLYBAG WITH INSERT CARD
- Keywords
-
- FOR ENTERTAINMENT
- FOR DECORATION
- CURTAINS
- WITH FRINGES
- DOORS
- FOILS
- 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: Polybag with insert card GIR 6 - Has been used to classify the goods to subheading level 950590: Other than articles for Christmas festivities. Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to Heading 9505