Information for ruling 600015360
This section is Advance Tariff Ruling
- Start date
- 22 May 2026
- Expiry date
- 21 May 2029
- Commodity code
- 9506911000 (opens in new tab)
- Description
- An exercise stepper intended for use by children to take steps to simulate walking. It is made from galvanized pipe, NBR foam and ABS plastic. The steps are blue in colour with a yellow base and a red pole extending to the top of the product where there is a yellow monitor with an LCD screen and blue handles for the child to hold whilst using the product. There are two adjustment buttons below the LCD screen that enable the user to change the depth and resistance of the stepper to meet the child's exercise requirements. The item is packaged as parts intended for assembly by the consumer. It does not require any electrical power to operate, however there is a monitor that requires a AAA battery (not included), and has the option to count the number of steps or set a timer. The age range that the item is intended for is 4 to 8 years and can carry a maximum weight of 68 Kgs. Packaged for retail sale.
- Keywords
-
- FOR EXERCISE
- FOR CHILDREN
- STEPS
- GYM EQUIPMENT
- OF PLASTIC
- GALVANISED
- WITH LCD DISPLAY
- PUT UP FOR RETAIL SALE
- 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 6 - Has been used to classify the goods to subheading level – 950691- Other: Articles and equipment for general physical exercise, gymnastics or athletics. 8 Digit Code – 95069110 - Exercising apparatus with adjustable resistance mechanisms. Also classified in accordance with: Harmonised system explanatory notes (HSENs) Note (A) to 9506.