Information for ruling 600007627
This section is Advance Tariff Ruling
- Start date
- 10 Jul 2023
- Expiry date
- 09 Jul 2026
- Commodity code
- 9503009590 (opens in new tab)
- Description
- The product is foil balloons, which includes 13 individual letters that are 15 inches in height and are self inflating. The product is made by cutting, shrinking and sealing the aluminium/plastic. It is packaged in a poly bag with a insert card ready for retail sale.
- Keywords
-
- FOR ENTERTAINMENT
- ALUMINIUM FOIL
- FOIL BALLOON
- 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)) General Interpretative Rules (GIR)s: 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 poly bag with insert card 8 Digit Code: 95030095 - other, of plastic. 10 Digit Code: 9503009590 - other than cable car scale models for printing. Also classified in accordance with: HSEN to Heading 9503 Note (D) (vii)