Information for ruling 600010768
This section is Advance Tariff Ruling
- Start date
- 13 Sep 2024
- Expiry date
- 12 Sep 2027
- Commodity code
- 9503009590 (opens in new tab)
- Description
- A circular foam ball pit. The walls are constructed from 100% polyurethane and are 5cm in thickness. The main walls of the cover are a light grey knitted fabric made from 52% cotton, 40% polyester & 8% elastane, the underside of the cover is black in colour and is 100% woven polyester. It has a zip opening to enable it to be removed and washed. The ball pit is 30cm in height and available in 70cm diameter. It is packaged within a cardboard box for retail sale.
- Keywords
-
- CIRCULAR
- OF ELASTANE
- FOR PETS
- OF POLYESTER
- WITH ZIP FASTENER
- PUT UP FOR RETAIL SALE
- BALL PIT
- OF COTTON
- OF POLYURETHANE
- TOYS
- 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. GIR 3B - Has been used as the polyurethane structure is considered to be the essential character. GIR 5 (b) - Has been used to identify the type of packaging: Cardboard box. 8 DIGIT CODE 95030095: Other than elsewhere specified; Of plastic. 10 DIGIT CODE 9503009590: Other than cable car scale models for printing. Also classified in accordance with: General section chapter 95 note 5 Harmonised System Explanatory Notes (HSEN) 9503