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Information for ruling 600005399

This section is Advance Tariff Ruling

Start date
05 Jan 2023
Expiry date
04 Jan 2026
Description
A flywheel. This used as part of an exercise rowing machine. The dimensions are 430mm in diameter and 87mm in depth. It is made from steel and plastic.
Keywords
  • FLYWHEELS
  • OF PLASTIC
  • OF STEEL
  • PART OF
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)) Classification has been determined in accordance with the following: General Interpretative Rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 9506: Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table tennis) or outdoor games, not specified or in-cluded elsewhere in this chapter; swimming pools and paddling pools GIR 6 has been used to classify this product by the terms of heading 950691: Articles and equipment for general physical exercise, gymnastics or athletics 8 Digit code 95069110: Exercising apparatus with adjustable resistance mechanisms Also classified in accordance with: Chapter note 3 to chapter 95 Harmonised System Explanatory Note (A) to heading 9506