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Information for ruling 600010688

This section is Advance Tariff Ruling

Start date
08 Jul 2024
Expiry date
07 Jul 2027
Description
A pair of Black telescopic Nordic walking sticks. The walking sticks are made of aluminium alloy tubing and are comprised of three sections with a locking mechanism. They have a cork handle, and an adjustable wrist strap. The poles have a tungsten steel spike on the end. The Nordic walking sticks have rubber feet at the end to cover the spike. The Poles measure 138cm in length, and weight 270g each. Packaged in a plastic bag with a cardboard header card.
Keywords
  • NORDIC WALKING STICK
  • FOR PHYSICAL EXERCISE
  • TELESCOPIC
  • OF ALUMINIUM
  • WRIST STRAP
  • BLACK
  • WITH HANDLE
  • OF BASE METALS
  • EXTENDABLE WALKING STICK
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 5 (B) has been used to identify the type of packaging used GIR 6 has been used to classify the goods to subheading level 950691 – Other than elsewhere specified or included in the heading; Articles and equipment for general physical exercise, gymnastics or athletics 8-Digit code 95069190 – Other than exercising equipment with adjustable resistance mechanisms Also classified in accordance with: Harmonised System Explanatory Notes (HSEN)s to Chapter 95 Harmonised System Explanatory Notes (HSEN)s to Heading 6602 Harmonised System Explanatory Notes (HSEN)s to Heading 9506