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Information for ruling 600010881

This section is Advance Tariff Ruling

Start date
12 Jul 2024
Expiry date
11 Jul 2027
Description
Black Skipping rope. Made from Polyvinyl chloride with rubber and aluminium handles. Can be used indoor or outdoor for physical exercise. It is packaged in a nylon drawstring bag for retail sale and is placed in a clear polythene bag for distribution.
Keywords
  • FOR PHYSICAL EXERCISE
  • FOR INDOOR USE
  • IN BAGS
  • PUT UP FOR RETAIL SALE
  • WITH HANDLES
  • FOR OUTDOOR USE
  • FOR SKIPPING
  • POLYVINYL CHLORIDE
  • SKIPPING ROPES
  • WITH RUBBER
  • ALUMINIUM
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 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 5b - Has been used to identify the type of packaging – in a nylon drawstring bag and a clear plastic bag for distribution. GIR 6 - Has been used to classify the goods to subheading level 950691 - Articles and equipment for general physical exercise, gymnastics or athletics. 8 DIGIT CODE 95069190 - Other than exercising apparatus with adjustable resistance mechanisms. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) to heading 9506 - note (A). WCO Opinions – 9506.91.