Information for ruling 600014413
This section is Advance Tariff Ruling
- Start date
- 29 Oct 2025
- Expiry date
- 28 Oct 2028
- Commodity code
- 9506290000 (opens in new tab)
- Description
- Children’s armbands. A pair of Inflatable armbands made from 100% PVC. They are designed to be worn by children around the arms to keep them afloat in water or swimming pools, as an aid for learning to swim. Their construction does not provide a level of safety for rescue or security for life-saving purposes but are more than a toy. The armbands are put up for retail sale and are packaged in a PP bag with an insert card.
- Keywords
-
- SWIMMING ARTICLES
- OF PVC
- FOR SWIMMING
- INFLATABLE
- ARM-BANDS
- FOR CHILDREN
- 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 the 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 - packaged in a PP bag with an insert card. GIR 6 has been used to classify the goods to subheading level 950629 - Water-skis, surf-boards, sailboards and other water-sport equipment; other than sailboards. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN's) General Notes to Chapter 95 Harmonised System Explanatory Notes (HSEN's) to Heading 9506