Information for ruling 600010882
This section is Advance Tariff Ruling
- Start date
- 01 Aug 2024
- Expiry date
- 31 Jul 2027
- Commodity code
- 9506999000 (opens in new tab)
- Description
- A mouthguard used for protection for teeth in sporting activities. The guard is a two tone colour. It is made from ethylene vinyl acetate. It is packed in a clear plastic case with a card back.
- Keywords
-
- SPORTS
- PUT UP FOR RETAIL SALE
- FOR PROTECTION
- PLASTICS
- MOUTH GUARDS
- 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 (GIRs): 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 5(b) has been used to identify the type of packaging. Packed in a clear polyvinyl chloride. GIR 6 has been used to classify the goods to subheading level 950699 - For other than elsewhere specified in this heading: other than articles or equipment for general physical exercise, gymnastics or athletics. 8 Digit Code - 95069990 - For other than for cricket or polo equipment, other than balls Also classified in accordance with the Harmonised System Explanatory Notes (HSENs) to heading 9506.