Information for ruling 600011497
This section is Advance Tariff Ruling
- Start date
- 30 Nov 2024
- Expiry date
- 29 Nov 2027
- Commodity code
- 9506290000 (opens in new tab)
- Description
- Handheld paddle used to propel a human-powered watercraft, known as a paddleboard, by pushing water in a direction opposite to the direction of travel. Features a blade at one end and a handle at the other. Composed of a Plastic Blade and an Aluminium Shaft. Colour: Blue. Packaged loose (held together by plastic clip) for retail sale.
- Keywords
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- PARTS & ACCESSORIES
- OF POLYPROPYLENE
- OF ALUMINIUM
- OF PLASTICS
- OF GLASS FIBRE
- ACCESSORIES
- OF METAL
- Justification
- Classification has been determined in accordance with: 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 the 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 6 has been used to classify the goods to subheading level 950629 - Water-skis, surf-boards, sailboards and other water-sport equipment; Other than sailboards. Also classified in accordance with: Note 3 to Chapter 95 Note 1(q) to Chapter 95 Harmonised System Explanatory Notes (HSEN)s to Chapter 95 Harmonised System Explanatory Notes (HSEN)s to Heading 9506