Information for ruling 600015010
This section is Advance Tariff Ruling
- Start date
- 09 Mar 2026
- Expiry date
- 08 Mar 2029
- Commodity code
- 9505900000 (opens in new tab)
- Description
- The product is a pair of pom‑poms used for entertainment. Each pom‑pom has a white polypropylene handle and long, shiny red strands made of polyethylene terephthalate (PET) plastic. The manufacturing process includes printing, cutting, and assembly. The pom‑poms are attached to a cardboard backing.
- Keywords
-
- WITH POMPON
- FOR ENTERTAINMENT
- OF POLYETHYLENE TEREPHTHALATE
- OF POLYPROPYLENE
- PUT UP FOR RETAIL SALE
- OF PLASTIC
- WITH HANDLE
- 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 (GIRS) 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 – It has a cardboard backing 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) to Heading 9505 B)