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This section is Advance Tariff Ruling Information for ruling 600015739
- Start date
- 24 Jul 2026
- Expiry date
- 23 Jul 2029
- Commodity code
- 9505109000 (opens in new tab)
- Description
- A set of two tabletop Christmas themed trees. The trees are made from green sisal; the large tree is approximately 33.66 cm in height, the small tree is approximately 27.62 cm in height. They both white tips on the sisal to represent snow. Each tree has a gold painted MDF base and a red polyester bow attached. They are packaged within a cardboard display box with a PET Lid for retail sale.
- Keywords
-
- SISAL
- TREES
- MDF
- PUT UP FOR RETAIL SALE
- WITH BOW
- CHRISTMAS ORNAMENT
- CHRISTMAS ARTICLES
- FOR DECORATION
- 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 5B - Has been used to identify the type of packaging: Cardboard display box. GIR 6 - Has been used to classify the goods to subheading level 950510: Articles for christmas festivities. 8 Digit Code: Of other materials. Also classified in accordance with: Harmonized System Explanatory Notes (HSEN’s) to heading 9505 note (A)