Information for ruling 600010004
This section is Advance Tariff Ruling
- Start date
- 15 Mar 2024
- Expiry date
- 14 Mar 2027
- Commodity code
- 9506999000 (opens in new tab)
- Description
- Football Gate – Powder coated Aluminium Alloy Football Goal The full-size goals with wheels can sometimes be seen at football matches where they are wheeled next to a line for the players to warm-up/practice before a game. They use these instead of the match goals to avoid the area around the match goal getting too uneven and muddy. Comes flat packed with no net 'frame only'
- Keywords
-
- FOR SPORT
- FOOTBALL GOAL
- GAMES
- FOR SPORT EVENTS
- ALUMINIUM ALLOYS
- 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 unassembled Gir 5(b) has been used to identify the type of packaging Gir 6 has been used to classify the goods to subheading level 950699 -other than elsewhere specified within this heading: other than articles and equipment for general physical exercise, gymnastics or athletics. Eight digit code 95069990 - other than cricket and polo equipment, other than balls. Also classified in accordance with: Section XV to Note 1 (L) Harmonised System Explanatory Notes (HSENs) to Note (b) to Heading 9506