Information for ruling 600005402
This section is Advance Tariff Ruling
- Start date
- 27 Jan 2023
- Expiry date
- 26 Jan 2026
- Commodity code
- 9503009590 (opens in new tab)
- Description
- The product is a children’s inflatable ball which comes flat-packed, ready to be inflated using a pump. It is made from thermoplastic elastomers (TPE) and is used as a children's toy. It is packaged in a sleeve/cardboard box.
- Keywords
-
- THERMOPLASTIC
- TOYS
- BALLS
- OF PLASTIC
- INFLATABLE
- FOR CHILDREN
- 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 9503 - tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys; reduced-size (scale) models and similar recreational models, working or not; puzzles of all kinds. GIR 5B - Has been used to identify the type of packaging - in a cardboard box/ sleeve 8 digit code - 95030095 - of plastic 10 digit code - 9503009590 - Other than cable car scale models for printing Also classified in accordance with: HSEN to Heading 9503 (D) (IX) refers