Information for ruling 600012396
This section is Advance Tariff Ruling
- Start date
- 25 Mar 2025
- Expiry date
- 24 Mar 2028
- Commodity code
- 9506999000 (opens in new tab)
- Description
- A plastic swing seat made from injection moulded plastic. The rope is included attached to the seat to be fastened to outdoor equipment, this product is intended as an accessory seat to add to outdoor play equipment. The swing seat measures 41cm in length and 17cm wide with a height of 9cm. It is intended for use with children aged 3 years or below with a max weight of 50kg. Packaged in a plastic bag.
- Keywords
-
- SWINGS
- OF PLASTIC
- FOR CHILDREN
- FOR OUTDOOR USE
- SEATS
- 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 a plastic bag 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)