Information for ruling 600007467
This section is Advance Tariff Ruling
- Start date
- 12 Jun 2023
- Expiry date
- 11 Jun 2026
- Commodity code
- 9503009990 (opens in new tab)
- Description
- This is 100 assortment of coloured small balloons used for filling with water for games and play fighting. The pack comes with an outdoor tap connector for easy filling of water. The balloons are made from latex. The balloons are packed in a sealed plastic bag.
- Keywords
-
- OF LATEX
- FOR ENTERTAINMENT
- TOYS
- GAMES
- COLOURED
- 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 of packaging. The product is packed in a printed plastic bag. . 8 Digit Code - 95030099 Other than, toy weapons or die-case models of metal: other than of plastic. 10 Digit Code - 9503009990 Other than hand-made of wood. Also classified in accordance with: Harmonised System Explanatory Notes (HSENs)