Information for ruling 600007466
This section is Advance Tariff Ruling
- Start date
- 14 Jun 2023
- Expiry date
- 13 Jun 2026
- Commodity code
- 9503007000 (opens in new tab)
- Description
- This is a sling shot (catapult) game for throwing water bombs for fun. The pack consists of 20 waterbombs, and a catapult with elastic for holding the water bombs which are filled with water before aiming and shooting at people. The water bombs are made from latex and come in a variety of colours and the catapults are either yellow or blue. The catapult is in blue or yellow and the pack has a water connector which is fitted to the water bomb for easy filling. The product comes packed in a plastic bag with a cardboard header.
- Keywords
-
- INFLATABLE BALLOONS
- TOYS
- FOR ENTERTAINMENT
- PLASTICS
- 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 (GIRs): 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 5(b) has been used to identify the type packaging. The product is packed in a clear plastic bag with a card header. 8 Digit Code - 95030070 - Other toys, put up in sets or outfits. Also classified in accordance with the Harmonised System Explanatory Notes (HSENs) to chapter 9503.