Information for ruling 600013308
This section is Advance Tariff Ruling
- Start date
- 01 Jul 2025
- Expiry date
- 30 Jun 2028
- Commodity code
- 9506999000 (opens in new tab)
- Description
- This product is plastic shaped climbing holds for attaching to childrens outdoor play equipment. Designed to encourage children to climb and promote physical exercise. The holds are bolted on to the play equipment. Made of High Density Polyethylene (HDPE). Packaged in a polyethene bag with 5 climbing holds and metal bolts and screws.
- Keywords
-
- PLASTICS
- HIGH DENSITY POLYETHYLENE
- FOR EXERCISE
- FOR CHILDREN
- FOR OUTDOOR USE
- 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).