Information for ruling 600013183
This section is Advance Tariff Ruling
- Start date
- 11 Jun 2025
- Expiry date
- 10 Jun 2028
- Commodity code
- 3926909790 (opens in new tab)
- Description
- This is an indoor play centre for a children's play area. They are soft blocks made from a PVC and come in multi coloured and comes in various shapes.
- Keywords
-
- FOR YOUNG CHILDREN
- OF FOAM
- FOR INDOOR USE
- SOFT
- FOR CHILDREN
- FILLED
- 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 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 has been used to classify this product by the terms of heading 3926 - Other articles of plastics and articles of other materials of headings 3901 to 3914. GIR 6 has been used to classify the goods to subheading level 392690 - Other than, statuettes and other ornamental articles. 8 Digit Code 39269097 - Other than elsewhere specified 10 Digit Code 3926909790 - Other than elsewhere specified in this heading. Also classified in accordance with The Harmonised System Explanatory Notes (HSENs) to heading 3926. Chapter Notes (1)