Information for ruling 600009513
This section is Advance Tariff Ruling
- Start date
- 06 Feb 2024
- Expiry date
- 05 Feb 2027
- Commodity code
- 4016999790 (opens in new tab)
- Description
- Pack of three brightly coloured lime green balls produced to imitate a tennis ball. The balls are intended as a toy for dogs to play with. They are constructed with an 80% rubber core, covered with a 20% glue & polyester felt type material. The balls have a central seam running around the circumference created by the processing method. A thin band of white rubber is decorating the ball. The balls are for retail sale and come packaged in a plastic net with a cardboard header illustrating the product, that they are intended for the entertainment of dogs. Weight: 60g
- Keywords
-
- TENNIS BALLS
- OF POLYESTER
- OF RUBBER
- FOR DOGS
- FOR OUTDOOR USE
- BALLS
- TOYS 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 4016 Other articles of vulcanised rubber other than hard rubber. GIR 5 (b) - Has been used to identify the type of packaging – a plastic net with a cardboard header and euro hook. GIR 6 - Has been used to classify the goods to subheading level 401699 Other than of cellular rubber; Other than previously specified in the heading. 8 Digit Code 40169997 Other than for motor vehicles of headings 8701 to 8705; Other than Rubber-to-metal bonded parts. 10 Digit Code 4016999790 Other than for technical uses, for use in civil aircraft or Tyre moulding bladder. Also classified in accordance with: Chapter Note 1 to Chapter 40 Harmonised System Explanatory Notes (HSENs) to Chapter 40 Harmonised System Explanatory Notes (HSENs) to Heading 4016