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Information for ruling 600014005

This section is Advance Tariff Ruling

Start date
27 Nov 2025
Expiry date
26 Nov 2028
Description
A set of two play balls designed to entertain dogs. Made from non-cellular vulcanised rubber. Suitable for all types of dogs. Each ball measures approximately 6.0cm in diameter. Available in various colours. Packaged in a plastic bag for retail sale.
Keywords
  • TOYS
  • OF RUBBER
  • NON CELLULAR
  • BALLS
  • TOYS FOR DOGS
  • FOR DOGS
  • VULCANIZED
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 4016 - Other articles of vulcanised rubber other than hard rubber GIR 5B has been used identify the type of packaging. GIR 6 has been used to classify the goods to subheading level 401699 - Other than elsewhere specified 8 digit code 40169997 - Other than rubber-to-metal bonded parts 10 digit code 4016999790 - Other than for technical uses, for use in civil aircraft or tyre moulding bladder Also classified in accordance with: Chapter 40 Note 1 Chapter 95 Note 5 Harmonised System Explanatory Notes to heading 4016