Information for ruling 600011918
This section is Advance Tariff Ruling
- Start date
- 17 Jan 2025
- Expiry date
- 16 Jan 2028
- Commodity code
- 9506999000 (opens in new tab)
- Description
- Product is a plastic children's football goal intended for physical activity use in a garden. It is made from 68mm PVC tubing which can be slotted together and secured into the ground with anchors provided. The product also comes with a nylon net to complete the goal. Packaged in a polythene bag inside a cardboard box.
- Keywords
-
- NETTING
- FOR DOMESTIC USE
- FOOTBALL GOAL
- FOR PHYSICAL EXERCISE
- OF PVC
- FOR THE GARDEN
- FOR CHILDREN
- 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: Classification has been determined in accordance with the following: 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 5(b) has been used to identify the type of packaging as in a polythene bag inside a cardboard box GIR 6 has been used to classify the goods to subheading level: 950699 - Other than elsewhere specified; Other than Articles and equipment for general physical exercise, gymnastics or athletics 8 Digit Code: 95069900 - Other than cricket and polo equipment, other than balls. Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to heading 9506 (B)