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Information for ruling 600007323

This section is Advance Tariff Ruling

Start date
01 Aug 2023
Expiry date
31 Jul 2026
Description
A plastic launcher and ball. This is a 2-part outdoor throwing game for dogs. The launcher is 49cm in length and is made from 100% polypropylene, there is a moulded grip at one end, at the other is a hemispherical holder. A ball is then placed within the holder. The ball is made from rubber & is covered with acrylic fibres. The launcher is available in 3 colours - red, blue & black. The ball in two toned, it comes in various combinations of colours. They are packaged together with a plastic bag & cardboard header tag. They are put up for retail sale.
Keywords
  • OF RUBBER
  • OF PLASTIC
  • FOR OUTDOOR USE
  • BALLS
  • TOYS FOR DOGS
  • PUT UP FOR RETAIL SALE
  • FOR DOGS
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: Plastic bag & cardboard header tag. GIR 6 - Has been used to classify the goods to subheading level 9503: Other than elsewhere specified; Other than articles and equipment for general physical exercise, gymnastics or athletics. 8 DIGIT CODE 95069990 Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) to Chapter 95 General note