Information for ruling 600010176
This section is Advance Tariff Ruling
- Start date
- 03 Apr 2024
- Expiry date
- 02 Apr 2027
- Commodity code
- 9503009590 (opens in new tab)
- Description
- Happy birthday foil balloon Includes a paper straw to inflate balloon. Approx 4.5cm (height) inflated 1 Balloon per pack 3 Designs Put up for retail sale
- Keywords
- PUT UP FOR RETAIL SALE FOR INFLATING FOR ENTERTAINMENT FOIL BALLOON TOYS INFLATABLE BALLOONS OF PLASTICS
- 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 9503 - Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys; reduced-size ('scale') models and similar recreational models, working or not; puzzles of all kinds 8 Digit Code 95030095 - Other than elsewhere specified 10 Digit Code 9503009590 –Of plastics; Other Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to 9503 D (vii) refers