Information for ruling 600009179
This section is Advance Tariff Ruling
- Start date
- 23 Feb 2024
- Expiry date
- 22 Feb 2027
- Commodity code
- 9506999000 (opens in new tab)
- Description
- A full kit to build a pool. It has steel panels, a vinyl bag liner and features a treadmill for running in the water. A propeller based propulsion unit provides a stream of water, creating resistance for the user whilst swimming or using the treadmill. The pool comes with an underwater mirror and a digital LED pace display kit. It comes packaged in a disposable plywood crate. Size: 2.13m x 4.26m x 1.37m approximately
- Keywords
-
- BENCH
- SWIMMING POOLS
- ADJUSTABLE THERMOSTAT
- POOLS
- ADJUSTABLE CURRENT
- FOR EXERCISE
- TREADMILL
- FOR SWIMMING
- KITS
- 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 3B - Has been used as the pool is considered to be the essential character. GIR 5 (b) - Has been used to identify the type of packaging – a disposable crate GIR 6 - Has been used to classify the goods to subheading level 950699 Other than previously specified in the heading 8 Digit Code 95069990 Other than Cricket and polo equipment, other than balls Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to heading 9506 (C) refers