Information for ruling 600007874
This section is Advance Tariff Ruling
- Start date
- 03 Oct 2023
- Expiry date
- 02 Oct 2026
- Commodity code
- 9506620000 (opens in new tab)
- Description
- Size 5 footballs. The balls are made from PU lined with fabric. The balls are inflatable and contain an internal bladder and a valve. They are white with a printed design in a variety of colours. The balls are sold to retail and trade.
- Keywords
-
- SPORTS
- WITH VALVE
- FOR PLAY
- PUT UP FOR RETAIL SALE
- INFLATABLE
- FOR SALE TO TRADE
- FOOTBALLS
- 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 6 - Has been used to classify the goods to subheading level 950662 Balls, other than golf balls and table-tennis balls; Inflatable Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to Heading 9506 (B) (6)