Information for ruling 600007446
This section is Advance Tariff Ruling
- Start date
- 17 Jul 2023
- Expiry date
- 16 Jul 2026
- Commodity code
- 9503009990 (opens in new tab)
- Description
- The product is a heart shaped balloon that comes with heart shaped confetti inside and a tassel attached to the bottom of the balloon. The balloon is made from latex and the confetti is made from paper. The manufacturing processes used to make the balloons are dying and curing. When inflated the product it is approximately 30cm in size. It is packaged in a poly bag with a header card.
- Keywords
-
- FOR ENTERTAINMENT
- PAPER
- OF RUBBER
- 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 3B - Has been used: The balloon is the essential character GIR 5B - has been used to identify the type of packaging – In a poly 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 heading 9503 D (vii) refers