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Information for ruling 600006364

This section is Advance Tariff Ruling

Start date
06 Apr 2023
Expiry date
05 Apr 2026
Description
8pc marble balloons Balloons made from latex, assortment of colours Put up for retail sale in an OPP bag.
Keywords
  • OF LATEX
  • FOR ENTERTAINMENT
  • PUT UP FOR RETAIL SALE
  • INFLATABLE BALLOONS
  • TOYS
  • FOR INFLATING
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)). 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 - OPP bag. 8 Digit Code 95030099 – Other than elsewhere specified 10 Digit Code 9503009990 – Other than of Hand-made, of wood Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to 9503 D (vii) refers