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Information for ruling 600014653

This section is Advance Tariff Ruling

Start date
05 Feb 2026
Expiry date
04 Feb 2029
Description
A set of six party blowers in red, gold, and blue, (two of each). Used for entertainment and celebratory occasions. Packaged in a polybag with a header card.
Keywords
  • MOUTHPIECE
  • CELEBRATION
  • FOR ENTERTAINMENT
  • BLOWN
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 - Polybag with header card. 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's) notes (B) (2) to heading 9505.