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Information for ruling 600011986

This section is Advance Tariff Ruling

Start date
28 Jan 2025
Expiry date
27 Jan 2028
Description
150ml Silly string sold in bulk quantities. These are ideal to use in parties and events. Comes in 6 different colours and the lid of the spray can indicates the colour of the string. 150ml Silly string 6 Colours Red, Pink, Yellow, Blue, Green and Purple
Keywords
  • PARTY POPPER
  • SILLY STRING
  • AEROSOL SPRAY CANS
  • FOR ENTERTAINMENT
  • COLOURS
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