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Information for ruling 600013436

This section is Advance Tariff Ruling

Start date
23 Jul 2025
Expiry date
22 Jul 2028
Description
Latex balloons. Made from 100% natural rubber latex. Used for celebrations, promotions and decoration. Balloons are inflated by air or helium then used at the event. Packed in bags of 25pcs, 50pcs, or 100pcs.
Keywords
  • OF LATEX
  • BALLOON
  • OF RUBBER
  • INFLATABLE BALLOONS
  • TOYS
  • FOR INFLATING
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 9503 - Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys; reduced-size ('scale') models and similar recreational models, working or not; puzzles of all kinds GIR 5B has been used to identify the type of packaging: bags 8-digit code 95030099 - Other than of plastics 10- digit code 9503009990 - Other than hand-made, of wood Also classified in accordance with: Harmonised System Explanatory Notes to heading 9503