Information for ruling 600009180
This section is Advance Tariff Ruling
- Start date
- 15 Feb 2024
- Expiry date
- 14 Feb 2027
- Commodity code
- 9506999000 (opens in new tab)
- Description
- A pool in kit form with galvanised steel panels and a vinyl bag liner. It contains heating, filtration, a water quality system and an internal bench. It is packaged in a disposable plywood crate. Size: 2.13m x 2.13m x 1.21m (approximately)
- Keywords
-
- POOLS
- FOR EXERCISE
- KITS
- RELAXATION
- 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 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; Other than Articles and equipment for general physical exercise, gymnastics or athletics 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