Information for ruling 600014922
This section is Advance Tariff Ruling
- Start date
- 21 Apr 2026
- Expiry date
- 20 Apr 2029
- Commodity code
- 9505109000 (opens in new tab)
- Description
- A Christmas tree decoration made from rPET (Recycled Polyethylene Terephthalate). The sample received is a flat fretwork plastic hanging decoration in the shape of a bauble with a pointed end. It is approximately 9.5cm in height and 7.5cm in width. The decoration is white in colour, within the middle of the decoration is a sticker with a boy’s name printed on it, 5 small glass crystals are attached to the decoration. There is an organza ribbon attached at the top of the decoration to enable the item to hang. It is packaged within a paper box, inside is an EVA (Ethylene-vinyl acetate) backing and a paper sleeve depicting a festive message. The paper box in then placed within a biodegradable plastic bag for retail sale.
- Keywords
-
- PERSONALISED
- CHRISTMAS TREE DECORATIONS
- FOR HANGING
- CHRISTMAS ARTICLES
- OF PLASTIC
- RPET
- ORGANZA
- RECYCLED POLYETHYLENE TEREPHTHALATE
- FOR DECORATION
- WITH RIBBON
- PUT UP FOR RETAIL SALE
- 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 5 (b) - Has been used to identify the type of packaging: A paper box inside a biodegradable plastic bag. 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 (HSEN) to heading 9505 (A)(2)