Information for ruling 600007091
This section is Advance Tariff Ruling
- Start date
- 30 May 2023
- Expiry date
- 29 May 2026
- Commodity code
- 9503009990 (opens in new tab)
- Description
- 12 pieces of heart shaped balloons. Made of latex. Package in a polybag with header.
- Keywords
-
- OF LATEX
- FESTIVE DESIGN
- FOR DECORATION
- INFLATABLE BALLOONS
- INFLATABLE
- RUBBER
- 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: polybag with a header 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 to heading 9503 D (vii)