Information for ruling 600009512
This section is Advance Tariff Ruling
- Start date
- 20 Feb 2024
- Expiry date
- 19 Feb 2027
- Commodity code
- 3926909790 (opens in new tab)
- Description
- A set of 3 vinyl dog balls. Each ball is a different colour and design. The red ball has white reindeers on it, the dark green ball has the name of a well known book character & the lime green ball has the words ‘naughty & nice’ printed on it in black. Each ball has a ‘squeaker’ inside for additional play enjoyment. The balls are for retail sale and come packaged in a plastic net with a hang tag, they are intended for the entertainment of dogs.
- Keywords
-
- OF PLASTIC
- OF VINYL
- BALLS
- TOYS FOR DOGS
- PUT UP FOR RETAIL SALE
- FOR DOGS
- 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 3926: Other articles of plastics and articles of other materials of headings 3901 to 3914. GIR 5 (b) - Has been used to identify the type of packaging: Plastic netted bag and a card tag. GIR 6 - Has been used to classify the goods to subheading level 392690: Other than elsewhere specified. 8 DIGIT CODE 39269097: Other than perforated buckets and similar articles used to filter water at the entrance to drains; Other than protective face shields/visors. 10 DIGIT CODE 3926909790: Other than elsewhere specified. Also classified in accordance with: Chapter 95 note 5 exclusion Chapter 39 note 1 Harmonised System Explanatory Notes (HSEN) to heading 3926