Information for ruling 600012731
This section is Advance Tariff Ruling
- Start date
- 01 Apr 2025
- Expiry date
- 31 Mar 2028
- Commodity code
- 9505109000 (opens in new tab)
- Description
- Baubles for hanging as a decoration on a Christmas tree. They are made from plastic with a hanging thread for hanging on the Christmas tree. 3 have a glitter finish, 3 have a matt finish, 4 have a shiny finish. They come in 2 separate colours, gold and pearl white. They are packed in a cardboard box with a plastic lid ready for retail sale.
- Keywords
-
- CHRISTMAS TREE DECORATIONS
- CHRISTMAS ARTICLES
- IN BOXES
- BAUBLES
- PLASTICS
- PUT UP FOR RETAIL SALE
- PLASTIC BAUBLES
- 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 (GIRs): 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. Baubles in a cardboard box with a plastic lid. GIR 6 has been used to classify the goods to subheading level 950510 - Articles of Christmas festivities. 8 Digit Code 95051090 - Of other materials. Also classified in accordance with The Harmonised System Explanatory Notes (HSENs) to heading 9505. Additional Chapter Notes A(1).