Information for ruling 600015582
This section is Advance Tariff Ruling
- Start date
- 08 May 2026
- Expiry date
- 07 May 2029
- Commodity code
- 9505900000 (opens in new tab)
- Description
- A novelty entertainment item. It has a stainless steel telescopic pole. The handle is made from red PVC and at the other end is a small red PU boxing glove. The pole can extend to approximately 22 inches in length. It is packaged within a closed cardboard box.
- Keywords
-
- FOR ENTERTAINMENT
- PU FOAM
- NOVELTY JOKES
- OF POLYURETHANE
- OF PVC
- OF STAINLESS STEEL
- TELESCOPIC
- 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: Cardboard box. 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