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Information for ruling 600007501

This section is Advance Tariff Ruling

Start date
02 Aug 2023
Expiry date
01 Aug 2026
Description
The frisbee is made from polypropylene and is 22cm is diameter. The frisbee is available in 3 colours red, green and blue. Printed in the centre of the frisbee is a black paw print. It is marketed as for outdoor play with a dog. The frisbee is packaged in a plastic bag with a card header & put up for retail sale.
Keywords
  • FOR PETS
  • OF POLYPROPYLENE
  • TOYS FOR DOGS
  • OF PLASTIC
  • FRISBEES
  • PUT UP FOR RETAIL SALE
  • PRINTED
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 and header card. GIR 6 - Has been used to classify the goods to subheading level 950699: Other than elsewhere specified; Other than articles and equipment for general physical exercise, gymnastics or athletics. 8 DIGIT CODE 95069990 - Other than cricket and polo equipment, other than balls. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) to Chapter 95 General note