Information for ruling 600010781
This section is Advance Tariff Ruling
- Start date
- 13 Sep 2024
- Expiry date
- 12 Sep 2027
- Commodity code
- 9503009990 (opens in new tab)
- Description
- A circular foldable ball pit. The walls are constructed from MDF panels that are covered with a 100% woven polyester fabric. As per the pictures attached to the application the fabric is blue in colour. The ball pit is 80cm in diameter and 23cm in height, it is not waterproof. The ball pit is supplied folded inside a colour matched drawstring bag for easy storage. It is put up for retail sale.
- Keywords
-
- FOLDABLE
- MDF
- PUT UP FOR RETAIL SALE
- BALL PIT
- WITH STORAGE BAG
- NOT WATERPROOF
- OF POLYESTER
- WITH DRAWSTRING
- 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 MDF panels are considered to be the essential character. GIR 5 (b) - Has been used to identify the type of packaging: A colour matched drawstring bag & cardboard box. 8 DIGIT CODE 95030099: Other than elsewhere specified; Other than plastic. 10 DIGIT CODE 9503009990: Other than hand -made, of wood. Also classified in accordance with: General section chapter 95 note 5 Harmonised System Explanatory Notes (HSEN) to heading 9503 note (D)