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Information for ruling 600013307

This section is Advance Tariff Ruling

Start date
27 Jun 2025
Expiry date
26 Jun 2028
Description
A rope that is designed to be attached to a climbing frame or swing set for children, it comes with metal carabiner clips to allow it to be attached to the play equipment. It is a light brown polyethylene rope. Individually packed in a polyethene bag with the carabiner clips attached to the rope
Keywords
  • ROPES
  • OF POLYETHYLENE
  • MISCELLANEOUS ARTICLES
  • FOR CHILDREN
  • MISCELLANEOUS ARTICLES PARTS
  • TOYS GAMES AND SPORTS EQUIPMENT
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 5b has been used to identify the type of packaging GIR 6 has been used to classify the goods to subheading level 950699 – Other than articles and equipment for general physical exercise, gymnastics or athletics 8 Digit Code 95069990 – Other than cricket and polo equipment, other than balls Also classified in accordance with Chapter 95 note 3 Harmonised System Explanatory Notes (HSEN)s to chapter 39 note (y) Harmonised System Explanatory Notes (HSEN)s to 9506 - Note (B) (12).