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Information for ruling 600015752

This section is Advance Tariff Ruling

Start date
01 Jul 2026
Expiry date
30 Jun 2029
Description
Size 5 football. The ball is made from 60% PVC and 40% butyl rubber, with a diameter of 22cm. The football is inflatable and has a valve. The exterior is constructed from white hexagons sewn together with a red coloured pattern. Within the centre of one of the hexagons printed in black ink is the number 5.
Keywords
  • WITH VALVE
  • FOOTBALLS
  • INFLATABLE
  • FOR SPORT
  • BUTYL RUBBER
  • OF PVC
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 950662: Balls, other than golf balls and table-tennis balls; inflatable. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) to heading 9506 note (B)(6)