Information for ruling 600006304
This section is Advance Tariff Ruling
- Start date
- 03 Apr 2023
- Expiry date
- 02 Apr 2026
- Commodity code
- 9506400000 (opens in new tab)
- Description
- A pack of 8 40mm Ping Pong balls (table tennis) made of PVC, packaged for retail sale in blister packs.
- Keywords
-
- TABLE TENNIS BALLS
- TABLE TENNIS EQUIPMENT
- 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 9506 - Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table tennis) or outdoor games, not specified or included elsewhere in this chapter; swimming pools and paddling pools GIR 5b has been used to identify the type of packaging GIR 6 has been used to classify the goods to subheading level 950640 – Articles and equipment for table tennis Also classified in accordance with: Harmonised System Explanatory Notes (HSEN’s) to 9506 note (B) (4) Harmonised System Explanatory Notes (HSEN’s) to 9506