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Information for ruling 600015809
This section is Advance Tariff Ruling
- Start date
- 28 May 2026
- Expiry date
- 27 May 2029
- Commodity code
- 9505900000 (opens in new tab)
- Description
- A 2 headed ghoul fancy dress costume. There is a long black tunic made from 100% woven polyester fabric, with long sleeves with hanging pieces of black material. Attached to the tunic are 2 fully enclosed head pieces with black polyester fabric at the back and at the front of both are white rigid fabric masks depicting ghoul faces. The wearer places filling into one of the heads through a velcro opening. The costume is placed over the wearers head, they manoeuvre their head into the non-stuffed head piece, a strip of elastic is attached to this mask which the wearer places over their head and positions the mask to enable them to see through the mesh over the eye area. The costume has no male or female fastening; there is a velcro fastening at the back of the tunic. Also included are a pair of black polyester gloves with elongated fingers. An instruction leaflet is provided. The costume is packaged within a plastic sealed bag for retail sale.
- Keywords
-
- COSTUME
- MASKS
- WOVEN
- OF WOVEN TEXTILE MATERIAL
- WITH VELCRO
- PUT UP FOR RETAIL SALE
- OF TEXTILE MATERIALS
- FANCY DRESS COSTUME
- OF POLYESTER
- 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: Plastic bag. 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