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Information for ruling 600014914

This section is Advance Tariff Ruling

Start date
30 Jan 2026
Expiry date
29 Jan 2029
Description
An outdoor rocket shaped projectile. From the sample provided the projectile has a plastic black shaft with red foam wings, the other end is oval shaped red plastic with a black foam tip. Embedded within the tip is a whistle to make a whistling noise in flight. It is approximately 10’’ in length. The projectile can be thrown, hit or bounced. It can fly a distance of up to 200ft. The outdoor throwing toy is for children 8 years+. It is packaged on a backing card for retail sale.
Keywords
  • ROCKET
  • WHISTLE
  • TOY PROJECTILES
  • OF PLASTIC
  • MISSILES
  • FOR CHILDREN
  • FOR OUTDOOR USE
  • OUTDOOR GAMES
  • FOR ENTERTAINMENT
  • OF FOAM
  • PUT UP FOR RETAIL SALE
  • THROWING GAME
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 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 5 (b) - Has been used to identify the type of packaging: Backing card. GIR 6 - Has been used to classify the goods to subheading level 950699: Other than elsewhere specified; Other than articles and equipment for general physical exercise, gymnastics or athletics. 8 DIGIT CODE 95069990: Other than cricket and polo equipment, other than balls. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) to Chapter 95 general notes Harmonised System Explanatory Notes (HSEN) to heading 9506 (B)