Information for ruling 600010987
This section is Advance Tariff Ruling
- Start date
- 18 Sep 2024
- Expiry date
- 17 Sep 2027
- Commodity code
- 9506919000 (opens in new tab)
- Description
- A pair of adjustable walking poles, they are available in anodised grey/black colour with red details. There is also a logo in red is written along the length of the pole. The poles are made from lightweight aircraft grade aluminium plus EVA (ethylene vinyl acetate), the handle is made from plastic. Each pole has a tungsten spike and comes with a removeable plastic road tip, also included are trekking baskets. The length of each pole can be adjusted from 62cm to 135cm. The poles have an adjustable wrist strap constructed from 40% polyester and 60% EVA. The strap is black in colour with a logo stitched in white along each one. Each pole weighs approximately 235g. They are packaged within a plastic bag with a card header tag.
- Keywords
-
- EXTENDABLE WALKING STICK
- ETHYLENE VINYL ACETATE
- METAL SPIKE
- EVA
- WITH HANDLE
- TUNGSTEN
- OF ALUMINIUM
- WALKING POLES
- WRIST STRAP
- OF PLASTIC
- 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 5 (b) - Has been used to identify the type of packaging: Card header and plastic bag. GIR 6 - Has been used to classify the goods to subheading level: 950691: Other than elsewhere specified; 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: General section Chapter 66 note 1c exclusion. Harmonised System Explanatory Notes (HSEN) to heading 6602 (d) exclusion. Harmonised System Explanatory Notes (HSEN) to Chapter 95 general notes. Harmonised System Explanatory Notes (HSEN) to heading 9506.