Information for ruling 600008638
This section is Advance Tariff Ruling
- Start date
- 29 Sep 2023
- Expiry date
- 28 Sep 2026
- Commodity code
- 9503009590 (opens in new tab)
- Description
- An inflatable lounger that is used for floating on water, you can sit or lounge in it. The lounger is made from a PVC inner tube, it also has a polyester woven outer mesh and durable fabric, there is an easy inflate/deflate valve, it is blue/light blue in colour. When inflated it measures 61cm x 109am x 14cm and can support approximately 250lb in weight. Recommend age is for 8 years and over, it is packaged in a cardboard box and put up for retail sale.
- Keywords
-
- POOL LOUNGER
- OF POLYESTER
- WATER TOY
- OF PLASTIC
- OF PVC
- TOYS
- PUT UP FOR RETAIL SALE
- INFLATABLE
- 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 3C - Has been used as it is considered there is no essential character and therefore has been classified to last in numerical order within the tariff. GIR 5 (b) - Has been used to identify the type of packaging: Cardboard box 8 DIGIT CODE 95030095: Other than elsewhere specified; Of plastic. 10 DIGIT CODE 9503009590: Other than cable car scale models for printing. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) to heading 9503 (D)