Information for ruling 600013802
This section is Advance Tariff Ruling
- Start date
- 02 Oct 2025
- Expiry date
- 01 Oct 2028
- Commodity code
- 9505109000 (opens in new tab)
- Description
- An assortment of baubles, designed to decorate a beard. They are made of plastic. They have a metal clip on the top which enables the baubles to be attached to the beard. There are nine baubles to a pack, of various colours. They are packaged in a box.
- Keywords
-
- PLASTIC BAUBLES
- DECORATIVE
- FESTIVE DESIGN
- OF PLASTIC
- PUT UP FOR RETAIL SALE
- OF METAL
- FOR DECORATION
- BAUBLES
- 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: Classification has been determined in accordance with the following: 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 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: Harmonised System Explanatory Notes (HSENs) to 9505 (A)