Information for ruling 600014002
This section is Advance Tariff Ruling
- Start date
- 08 Jan 2026
- Expiry date
- 07 Jan 2029
- Commodity code
- 9503009590 (opens in new tab)
- Description
- Foil balloons. The products are foil balloons, there are 13 individual silver-coloured letters, 14 inches in height, spelling out H.A.P.P.Y. B.I.R.T.H.D.A.Y. These letters are strung together with a poly tape, in the style of a garland. These balloons are inflated by blowing air into them with a purpose straw which is provided with the balloons, the balloons have a self-sealing valve in the base of each letter. They are made from metallised sheets of pre-cut plastics, they are stamped to shape and made up in sections. The pieces are then heat welded round each of the edges to create a seal to and prevent the air inside from escaping when inflated. The balloons are for the purpose of entertainment and to display personal messages such as Happy Birthday, Congratulations, a Wedding, Births etc. Its purpose is to float and dance in the air when moved. They are packaged together in a poly bag with a insert card ready for retail sale.
- Keywords
-
- INFLATABLE DECORATION
- FESTIVE DESIGN
- PARTY FAVOUR
- FOIL BALLOON
- OF PLASTICS
- INFLATABLE BALLOONS
- 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 – In a poly bag with insert card. 8 Digit Code: 95030095 - other, of plastic. 10 Digit Code: 9503009590 - other than cable car scale models for printing. Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) 9503. Harmonised System Explanatory Notes (HSENs) to Heading 9503 Note (D) (vii)