Decorative articles for Christmas trees (Tariff notice 5)
Check the tariff classification for decorative articles for Christmas trees.
New regulation
A new regulation was published in the Official Journal on 23 September 2022 and entered into force 20 days after this date.
L247/67
Reg 2022/1638
This is not considered a change in Northern Ireland practice.
Description of goods
Articles designed to be hung on a Christmas tree (i.e. lightweight articles of generally non-durable material designed to decorate a Christmas tree).
Classification (Combined Nomenclature (CN) code)
9505 10
Reason
Having regard to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (1), and in particular Article 9(1), point (e), thereof,
Whereas:
(1) Regulation (EEC) No 2658/87 establishes a goods nomenclature (‘the Combined Nomenclature’), which is reproduced in Annex I to that Regulation.
(2) Subheading 9505 10 of the Combined Nomenclature covers articles for Christmas festivities.
(3) Additional note 1(b) to Chapter 95 defines the scope of decorative articles for Christmas trees that are classified under subheading 9505 10.
(4) The Harmonised System Explanatory Notes to heading 9505, (A)(1) and the Explanatory notes to the Combined Nomenclature of the European Union (2) to heading 9505 explain how to classify decorative articles for Christmas trees.
(5) Divergent views exist on the interpretation of the wording of the last phrase of Additional note 1(b) to Chapter 95, which states that articles under that heading must have a connection with Christmas.
(6) In the interest of legal certainty, it is necessary to clarify that decorative articles for Christmas trees do not need to have a theme connected with Christmas but merely need a design that makes them recognizable as decorative articles for Christmas trees.
(7) It is therefore necessary to delete the last phrase of Additional note 1(b) to Chapter 95 of the Combined Nomenclature to ensure a uniform interpretation of subheading 9505 10 throughout the Union.
(8) Annex I to Regulation (EEC) No 2658/87 should therefore be amended accordingly.
(9) The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee, has adopted this regulation:
In Part Two, Chapter 95, of Annex I to Regulation (EEC) No 2658/87 Additional note 1(b) is replaced by the following:
‘(b) decorative articles for Christmas trees.
These are articles designed to be hung on a Christmas tree (i.e. lightweight articles of generally non-durable material designed to decorate a Christmas tree).’.
Contact details
Tariff Classification
Customs Policy and Strategy
3rd Floor
14 Westfield Avenue
Stratford
London
E20 1HZ
Email: tariff.classification@hmrc.gov.uk
This Tariff notice is published for information purposes only.