Information for ruling 600015294
This section is Advance Tariff Ruling
- Start date
- 08 Apr 2026
- Expiry date
- 07 Apr 2029
- Commodity code
- 8907900000 (opens in new tab)
- Description
- An inflatable safety buoy with the primary use being to increase visibility of the user in open water, in order that boats, rescue services and other craft can identify and assist. It also acts as support for the user to rest e.g. in the case of fatigue/user experiencing muscle cramps etc. whilst in the open water. Designed for adults, the product is equipped with 2 bladders, increasing overall safety and there is an attached whistle, an adjustable waistband, a lanyard, an inner compartment and an external mesh pocket. Deflated: 75 x 41 x 2 cm Inflated: 55 x 29 x 26 cm Buoyancy 200 newtons
- Keywords
-
- PROVIDING BUOYANCY
- NAVIGATION EQUIPMENT
- LIGHTWEIGHT
- FLOATING STRUCTURES
- WITH POCKET
- FOR SAFETY
- WITH WHISTLE
- 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: GIR1 – has been used to classify this product by the terms of heading 8907 -– Other floating structures (for example, rafts, tanks, coffer-dams, landing stages, buoys and beacons) GIR5(b) – has been used to identify the type of packaging – disposable cardboard box GIR6 – has been used to classify the goods to subheading level 890790 – Other than inflatable rafts Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) Note to Heading 8907 WCO Opinion to 890790/1 WCO Opinion to 890790/2