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This section is Advance Tariff Ruling Information for ruling 600015878

Start date
24 Jul 2026
Expiry date
23 Jul 2029
Description
A small punch bag. The item consists of a threaded metal rod, a black plastic base, red plastic punch bag, and manual air pump. The base and punch bag are both screwed onto either end of the rod and the pump is used to inflate the bag with air. Once assembled the punch bag stands less than 40 cm high and is placed on a desk or table, secured by the suction pad on the base. The desktop punch bag can be used for jabs and light punches but is not suitable for hard punches or boxing practise and therefore has the character of a toy for amusement and play and may provide stress relief. The item comes unassembled in a closed cardboard box.
Keywords
  • FOR ENTERTAINMENT
  • FOR PLAY
  • NOVELTY
  • WITH METAL
  • TOYS GAMES AND SPORTS EQUIPMENT
  • WITH PLASTIC PARTS
  • TOYS
  • AIR PUMPS
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 of 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 9503 - Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys; reduced-size ('scale') models and similar recreational models, working or not; puzzles of all kinds. GIR 2A - Has been used as the goods are unassembled. GIR 3B - Has been used as the plastic of the punch bag and as an item for amusement and play are considered to be the essential character. GIR 5B - Has been used to identify packaging - closed cardboard box. 8 Digit Code 95030095 - Other than elsewhere specified; other than toy weapons, die-cast miniature models of metal or portable interactive electronic education devices primarily designed for children; of plastic. 10 Digit Code 9503009590 - Other than elsewhere specified. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN's) general notes to chapter 95. Harmonised System Explanatory Notes (HSEN's) notes (D) to heading 9503. Harmonised System Explanatory Notes (HSEN's) notes (A) & (B) to heading 9505.