Information for ruling 600010346
This section is Advance Tariff Ruling
- Start date
- 21 Jun 2024
- Expiry date
- 20 Jun 2027
- Commodity code
- 9506290000 (opens in new tab)
- Description
- A green and blue swim vest. The swim vest is blue on the outside and green on the inside. The vest can support an Individual weighing between 15-25kg. The vest is secured by a textile strap on the front of the vest which is secured by a buckle. The vest has orange writing on the rear of the vest. The vest has a tag attached with Information about the product. Available in two different sizes and in two different colour combinations.
- Keywords
-
- SWIMMING ARTICLES
- OF FOAM
- PROVIDING BUOYANCY
- OF POLYESTER
- OF TEXTILE MATERIAL
- FOAM PRODUCTS
- Justification
- Classification has been determined in accordance with: 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 the 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 6 has been used to classify the goods to subheading level 950629 - Water-skis, surf-bοards, sailboards and other water-sport equipment; Other than sailboards Also classified in accordance with: Harmonised System Explanatory Notes (HSEN)s to Chapter 95 Harmonised System Explanatory Notes (HSEN)s to Heading 9506