Information for ruling 600007626
This section is Advance Tariff Ruling
- Start date
- 10 Jul 2023
- Expiry date
- 09 Jul 2026
- Commodity code
- 9503009990 (opens in new tab)
- Description
- The pack of 12 balloons are 10 inches in height and are made from 100% latex. They come in colours red or white. The processes used to make the balloons are dying and curing. The balloons come packaged in a box ready for retail sale.
- Keywords
-
- OF LATEX
- FOR ENTERTAINMENT
- 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 5b - has been used to identify the type of packaging – In a box 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