Back
This section is Advance Tariff Ruling Information for ruling 600016020
- Start date
- 09 Jul 2026
- Expiry date
- 08 Jul 2029
- Commodity code
- 9505109000 (opens in new tab)
- Description
- The product is a reusable Christmas cracker designed as a sustainable alternative to traditional single-use Christmas crackers. Each cracker consists of two cardboard tubes which measure approximately 8 cm in length. The tubes fit together with a snap mechanism that interlocks into the tubes, so it makes a snap sound when pulled. The tubes are covered with a cotton fabric sleeve with a candy cane design on them, inside they contain the customary paper hat, gift and joke. The crackers are intended for use as decorative table items during the Christmas period, as well as for entertainment when pulled by two people. The cracker snap is supplied separately and added by the user. The crackers are packaged in a box of six with a clear plastic front, allowing the contents to be visible. The box measures 30 cm x 42 cm x 7 cm.
- Keywords
-
- FOR CHRISTMAS
- FOR ENTERTAINMENT
- CHRISTMAS CRACKERS
- OF COTTON
- REUSABLE
- PUT UP FOR RETAIL SALE
- CHRISTMAS ARTICLES
- OF TEXTILE MATERIAL
- TABLE DECORATION
- 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. Packed in a cardboard box with a clear front. 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 Harmonised Standard Explanatory Notes (HSENs) of heading 9505.