Information for ruling 600008769
This section is Advance Tariff Ruling
- Start date
- 11 Oct 2023
- Expiry date
- 10 Oct 2026
- Commodity code
- 9506999000 (opens in new tab)
- Description
- A kit designed to be constructed to form a pool for use indoors. When assembled it measures 7 feet (2.13 metres) wide and 14 feet (4.27 metres) long, it has capacity to hold approximately 9,000 litres of water and has a depth of 39 inches - approximately 1 metre. Supplied with the kit is a set of access steps, a mirror and underwater lights, a heater to maintain the temperature of the water in the pool and an adjustable pumping system designed to provide a continuous current by driving the water through the pool for the user to swim against. Item comes shipped in a wooden crate
- Keywords
-
- WATER VESSELS
- FOR EXERCISE
- FOR SWIMMING
- SWIMMING POOLS
- MIRRORS
- 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 2(a) has been used as the goods are incomplete / unassembled GIR 3(b) has been used as the pool is considered to be the essential character. GIR 5 (b) has been used to identify normal packaging for transport GIR 6 - Has been used to classify the goods to subheading level 950699 - Other than previously specified in the heading; Other than Articles and equipment for general physical exercise, gymnastics or athletics Code to 8 digits - 9506 9910 – Other than cricket and polo equipment, other than balls Also classified in accordance with :- note 1 (k) to chapter 90 Harmonised Standard Explanatory Notes (HSENs) to heading – 9019 (exclusion), part (I) refers Harmonised Standard Explanatory Notes (HSENs) to heading - 9506