Information for ruling 600007510
This section is Advance Tariff Ruling
- Start date
- 03 Jul 2023
- Expiry date
- 02 Jul 2026
- Commodity code
- 9503009990 (opens in new tab)
- Description
- This is a pack of 37 balloons used for filling with water for games. The pack comes with a hosepipe attachment for easy filling in 60 seconds. The balloons come in several colours and made from latex. Packed in a plastic bag.
- Keywords
-
- FOR ENTERTAINMENT
- OF LATEX
- TOYS
- 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) chapter 9603 refers.