Information for ruling 600007049
This section is Advance Tariff Ruling
- Start date
- 21 Aug 2023
- Expiry date
- 20 Aug 2026
- Commodity code
- 9506919000 (opens in new tab)
- Description
- The fitness bench has a padded back rest and seat which can be used in the inclined, flat or declined positions, making it suitable for abdominal muscle exercises, dumbbell presses, sit ups and other exercises, both in the gym and at home. The bench is height adjustable and has foot rests to facilitate the exercises being undertaken on the bench. It comes packaged in a brown box and is for sale online to both wholesale and retail.
- Keywords
-
- GYM EQUIPMENT
- PUT UP FOR RETAIL SALE
- FOR WHOLESALE
- FOR SALE ONLINE
- FOR PHYSICAL EXERCISE
- 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 5 (b) - Has been used to identify the type of packaging - a brown box GIR 6 - Has been used to classify the goods to subheading level 950691 Other than previously specified in the heading; Articles and equipment for general physical exercise, gymnastics or athletics 8 Digit Code 95069190 Other than Exercising apparatus with adjustable resistance mechanisms Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) Note (A) to 9506 refers