Information for ruling 600011417
This section is Advance Tariff Ruling
- Start date
- 22 Nov 2024
- Expiry date
- 21 Nov 2027
- Commodity code
- 9505900000 (opens in new tab)
- Description
- An adult novelty costume, representing a couple in bed. The costume consists of a cat ears headband and a tunic representing a blanket with attached foamed legs around the neck, also attached is an upside down stuffed head hanging from the base of the tunic. The headband is made from 100% polyester velvet, the legs part is made of polyester knitted jersey stuffed with PP, the blanket tunic is made of polyester plush. It is packaged in a hanging polybag.
- Keywords
-
- WITH HEAD AND FEET
- OF FOAM
- OF POLYESTER
- FANCY DRESSES
- HEADBAND
- OUTFITS FOR DRESSING UP
- COSTUME
- TUNICS
- 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, hanging polybag. 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 (HSEN) to heading 9505.