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Information for ruling 600006176

This section is Advance Tariff Ruling

Start date
04 Apr 2023
Expiry date
03 Apr 2026
Description
This product is an inflatable dinosaur with a gift box, it is made of 74% Cloth; 15% PVC; 9% Copper; 12% Polypropylene. The measurements of this product are: 215cm x 140cm x 245cm (W x D x H). The inflatable has an LED function, and a built-in fan used to inflate. It is designed for indoor or outdoor displays. The product comes packaged in a cardboard box.
Keywords
  • OF POLYPROPYLENE
  • CLOTH
  • INFLATABLE
  • WITH FAN
  • DINOSAUR
  • OF COPPER
  • LED
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 in terms of heading 6307 – Other made-up articles, including dress patterns GIR 5b has been used to identify the type of packaging – Cardboard box GIR 6 has been used to classify the goods to subheading level – Other than floorcloths, dishcloths, dusters and similar cleaning cloths; other than life jackets and lifebelts Eight digit code 63079098 – Other than elsewhere specified within this subheading Ten digit code 6307909899 – Other than nonwovens; Other than hand made Also classified in accordance with: Additional Note 1(a) 2 to Chapter 95 Note 1 to Chapter 63 Harmonised System Explanatory Notes (HSENs) to heading 6307