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Information for ruling 600015810
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 unisex, giant inflatable, Tyrannosaurus Rex skeleton fancy-dress costume. It is an adult one sized costume, made from 100% woven polyester fabric. The costume is black in colour with a white skeleton printed on it to represent a dinosaur. The company name is also printed on the pocket at the front, waist height of the costume. There is an oval shaped opening in the front of the costume for the wearers face, enabling them to see out. It has a long tail and two short arms. Included are a pair of matching black fabric mittens that have white skeletal claws printed on them. The costume has no male or female fastenings to the front, the wearer steps into the legs, which you then pull it up over the head, and zipped up the front, with a Velcro strip for closure at the top, there is no zip guard. A small high powered battery-operated fan fits into an aperture on the inside of the garment to keep it continuously inflated. The fan requires 4 x AA batteries (not included). An instruction leaflet is included. It can only be surface cleaned with a damp cloth. The costume is packaged with a cardboard box for retail sale.
- Keywords
-
- BATTERY OPERATED
- REPRESENTING ANIMALS
- WOVEN
- INFLATABLE
- DRESS UP
- OF TEXTILE MATERIALS
- CARNIVAL ARTICLES
- FANCY DRESS COSTUME
- OF POLYESTER
- WOVEN FABRICS
- WITH FAN
- 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