Information for ruling 600011984
This section is Advance Tariff Ruling
- Start date
- 28 Jan 2025
- Expiry date
- 27 Jan 2028
- Commodity code
- 9505900000 (opens in new tab)
- Description
- 250ml Snow spray supplied in wholesale quantities. These are ideal for Christmas trees, window displays, festive decorations and more. 250ml Snow decoration in a red and white can with a white lid.
- Keywords
-
- AEROSOL SPRAY CANS
- SNOWFLAKES
- FESTIVE DESIGN
- ARTIFICIAL SNOW
- FOR DECORATION
- 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 – in a can. GIR 6 has been used to classify the goods to subheading level 950590 – Other than articles for Christmas festivities Also classified in accordance with: Chapter 95 Additional Notes 2 (1a) and (1b) Harmonised System Explanatory Notes (HSENs) to 9505 refers