Information for ruling 600015023
This section is Advance Tariff Ruling
- Start date
- 25 Mar 2026
- Expiry date
- 24 Mar 2029
- Commodity code
- 9505109000 (opens in new tab)
- Description
- Product is a string of lights with little light up Santa Claus's. There are 30 Santa's which are made from polystyrene and contain an LED light in each and are connected by copper wires. The string lights measure 3m and are powered by 3 AAA batteries which are not included. They are designed to freely wrap around many articles including trees, windows, rooms and more as they are flexible and bendable. The Santa's and string lights are made by machine and are then hand tied together.
- Keywords
-
- FOR CHRISTMAS
- WITH LED LIGHT
- FATHER CHRISTMAS-SHAPED
- FESTIVE DESIGN
- CHRISTMAS ARTICLES
- WITH LIGHTS
- GARLANDS
- BATTERY OPERATED
- 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 of 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 3B - has been used as the Christmas aspect is considered to be the essential character. 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: The Harmonized System Explanatory Notes (HSENs) to heading 9505 including note (1)