Information for ruling 600015056
This section is Advance Tariff Ruling
- Start date
- 16 Mar 2026
- Expiry date
- 15 Mar 2029
- Commodity code
- 9506999000 (opens in new tab)
- Description
- The product is a wooden outdoor climbing frame made from softwood timber. It is supplied in multiple parts that are assembled with brackets for bolting the structure together using steel fasteners supplied. Instruction manual is supplied. It is designed for domestic use and intended for outdoor play by children aged 3 to 12 years, with a maximum user weight of 50 kg. The product is packaged unassembled in a cardboard box and is to be assembled after purchase.
- Keywords
-
- FOR CHILDREN
- TOYS GAMES AND SPORTS EQUIPMENT
- OF WOOD
- UNASSEMBLED
- OUTDOOR GAMES
- FOR OUTSIDE USE
- FOR OUTDOOR USE
- 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 2A - has been used as the goods are incomplete/unfinished as they haven’t been assembled. GIR 6 - has been used to classify the goods to subheading level 950699 - for other than elsewhere specified in this heading: other than articles or 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 (HSENs) to Heading 9506 Note (B) 12 refers