Information for ruling 600008217
This section is Advance Tariff Ruling
- Start date
- 14 Aug 2023
- Expiry date
- 13 Aug 2026
- Commodity code
- 9503009990 (opens in new tab)
- Description
- This is a pack 8 bouncy balls made from thermoplastic rubber. They are ideal to be put in a party bag, and used as toys. They come in several different colours and used for playing and entertainment. They are packed in a card back with a blister plastic front.
- Keywords
-
- FOR ENTERTAINMENT
- TOYS
- BALLS
- OF RUBBER
- PUT UP FOR RETAIL SALE
- 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 packaging. The product is packed in a card with a blister front. 8 Digit Code - 95030099 - Other than of plastics. 10 Digit Code - 9503009990 - Other than hand-made of wood. Also classified in accordance with: The Harmonised System Explanatory Notes to heading 9503.