Information for ruling 600012999
This section is Advance Tariff Ruling
- Start date
- 14 May 2025
- Expiry date
- 13 May 2028
- Commodity code
- 9505109000 (opens in new tab)
- Description
- Product is a 15ft heavy duty inflatable father Christmas which is made from 420 Dernier heavy duty woven polyester which is double sewn together with a machine and then hand finished with anchor points to base. It comes with its own internally mounted blower and a heavy duty storage bag. It is intended for use in the festive season.
- Keywords
-
- FATHER CHRISTMAS-SHAPED
- INFLATABLE DECORATION
- OF POLYESTER
- MADE UP BY STITCHING
- INFLATABLE
- MACHINE MADE
- OF WOVEN TEXTILE MATERIAL
- OF WOVEN FABRIC
- FOR CHRISTMAS
- 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 of 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 6 - has been used to classify the goods to subheading level 950510 Articles for Christmas festivities 8 Digit Code 95051090 Of other materials Also classified in accordance with: Additional chapter note 1 to chapter 95 including note (a) 2 The Harmonized System Explanatory Notes (HSENs) to heading 9505 including note (A)(2)