Information for ruling 600005037
This section is Advance Tariff Ruling
- Start date
- 09 Dec 2022
- Expiry date
- 08 Dec 2025
- Commodity code
- 9504400000 (opens in new tab)
- Description
- This is a poker set consisting of plastic coated playing cards, plastic poker chips, a plastic dice and plastic gaming chips which are to be used as a currency in a game of poker to be played with playing cards. The case comes in a lockable aluminium case.
- 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 terms of heading 9504 - Video games consoles and machines, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling equipment, amusement machines operated by coins, banknotes, bank cards, tokens or by any other means of payment. GIR 3B Has been used as the playing cards is considered to be the essential character. GIR 5B - has been used to identify the type of packaging, the items are presented in a lockable aluminium case. GIR 6 - has been used to classify this product by the terms of heading 950440 Playing cards. Also Classified in accordance with: Harmonised System Explanatory Notes (HSENs) to heading 9504 9504 Note 11 refers.