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Information for ruling 600014812

This section is Advance Tariff Ruling

Start date
16 Feb 2026
Expiry date
15 Feb 2029
Description
Marker buoy. A surface marker buoy intended for use by deep water divers to show free divers are below. It provides: Training Space: The buoy is designed to set up a freediving training zone with a depth of up to 20 meters. It allows for a diving space suitable for 2 divers at the same time. Safety & Visibility: It serves as a surface marker with a flag to indicate the divers' presence. The line features markers every 5 meters to help divers track their depth. Resting Station: It functions as a surface float where divers can rest and prepare before their dive. The buoy is neon orange and black in colour. The triangular shaped marker is air inflated by mouth, or other means, a red and white flag attached to a carbon rod is fitted into a purpose channel at the front. There is a 20m rope with markers at every 5m is, this is wound around two fixed plastic retainers for storage. A purpose weight bag can be filled with pebbles or lead weights, no more than 5k weight is recommended. There is a space in the centre to store personal possessions whilst diving. When deflated, the marker can convert to a bag to carry various pieces of equipment. The set includes the inflatable marker buoy, a 20-meter rope, a carabiner, a leash lock, a marker flag, all to be used in conjunction with each other. Made from: Inner fabric, Polyamide. Buckles, Propylene. Outer cover, Polyester. Webbing. polyester. Netting, PVC. With a weight of 3kg. Packed into a purpose made mesh bag with a card printed with the product description.
Keywords
  • MARKERS
  • DIVING EQUIPMENT
  • POLYVINYL CHLORIDE
  • SWIMMING ARTICLES
  • BUOYS
  • FLOATATION
  • OPEN WATER
  • FOR SAFETY
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 3C Has been used as it is considered there is no essential character and therefore classified to last in numerical order within the Tariff. GIR 6 has been used to classify the goods to subheading level 950629 - Water-skis, surfboards, sailboards and other water-sport equipment; Other than sailboards. Also classified in accordance with: Heading 9506 Chapter note 3. Harmonised System Explanatory Notes (HSEN)s to Chapter 9506 Note 3 + General notes.