Information for ruling 600007873
This section is Advance Tariff Ruling
- Start date
- 04 Dec 2023
- Expiry date
- 03 Dec 2026
- Commodity code
- 9503009990 (opens in new tab)
- Description
- Pack of 24 yellow balls in a tennis ball design, for general play and for leisure for children. The balls have a rubber core, are covered with a felt type material and have a seam running around their centre. They are packaged in plastic, inside a cardboard box and come with a net bag for storage. They are for sale to trade. Weight: 63g
- Keywords
-
- TENNIS BALLS
- SPORTS
- BALLS
- FOR LEISURE PURPOSES
- FOR PLAY
- GAMES
- FOR OUTDOOR USE
- 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 3B - has been used as the tennis balls are considered to be the essential character. GIR 5 (b) - Has been used to identify the type of packaging - a plastic bag in a cardboard box 8 Digit Code 95030099 Other than previously specified in the Heading; Other than Toy weapons, Die-cast miniature models of metal or Portable interactive electronic education devices primarily designed for children; Other than Of plastics 10 Digit Code 9503009990 Other than Hand-made, of wood Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to Chapter 95 refers Harmonised System Explanatory Notes (HSENs) to Heading 9503 (D) refers Harmonised System Explanatory Notes (HSENs) to Heading 9506 refers