Information for ruling 600014540
This section is Advance Tariff Ruling
- Start date
- 19 Jan 2026
- Expiry date
- 18 Jan 2029
- Commodity code
- 3926909790 (opens in new tab)
- Description
- Tow float. A double-layer bladder, designed to be inflated with air in each of the compartment and towed behind an open water swimmer, its use is mainly for the safety of the swimmer. It can also be used for a temporary respite aid for the swimmer lean on and rest for a short while. The bright neon orange swimming bladder is made from Polyvinyl Chloride and a Polyamide. It is secured to the swimmer by a strong adjustable black webbing harness around the waist and attached to the bladder by means of a poly clasp, it then trails behind in the wake of the swimmer making them visible to floating craft and also rescue services if necessary. The measurements of the article are Length 55cm X Height 25cm. There is a poly mesh pocket which the buoy can be folded into when not in use. Packed in cardboard boxed of 30 pieces wrapped on poly bags for retail sale. The product is not designed as a lifesaving aid.
- Keywords
-
- PROVIDING BUOYANCY
- ORANGE
- WEBBING
- FLOATATION
- OF POLYVINYL CHLORIDE
- NEON
- SWIMMING ARTICLES
- PLASTICS
- 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 3926: Other articles of plastics and articles of other materials of headings 3901 to 3914. GIR 6 has been used to classify this product by the terms of heading 392690: Other than fittings for furniture, coachwork or the like, other than statuettes and other ornamental articles. 8 Digit code 39269097: Other than perforated buckets and similar articles used to filter water at the entrance to drains, other than protective face shields/visors. 10 Digit code 3926909790: Other than elsewhere specified. Also classified in accordance with: Heading 3926 Chapter note 1. Harmonised System Explanatory Notes to heading 3926.