Information for ruling 600014927
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 painted MDF veneered Christmas ornament in the shape of a house. The sample provided has a white roof with coloured circles on it. The chimney has a wooden shape depicting legs hanging out of it to give the illusion of Father Christmas going down the chimney. The words 'naughty' with a red curved line above it and 'nice' with a green curve line above it are printed above the door. On the front of the ornament in the centre is an arrow attached to plywood cogs which can be moved to point to either one of the printed words using the iron gold coloured key at the back of the ornament. The base of the ornament is painted red. Attached to the base is a red plaque that is outlined in white, there is a girl’s name together with the words ‘daily report’ in white printing in the centre of the plaque. The ornament stands approximately 13cm in height, the base is approximately 11.5cm in length and 4cm in width.
- Keywords
-
- PERSONALISED
- OF WOOD
- CHRISTMAS ARTICLES
- PUT UP FOR RETAIL SALE
- CHRISTMAS ORNAMENT
- ARTICLES OF WOOD
- CHRISTMAS DECORATION
- OF PLYWOOD
- MDF
- FESTIVE DESIGN
- 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 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)