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This section is Advance Tariff Ruling Information for ruling 600015879
- Start date
- 17 Jul 2026
- Expiry date
- 16 Jul 2029
- Commodity code
- 9505900000 (opens in new tab)
- Description
- Novelty golf balls. The white coloured golf balls have an outer casing made from PVC and are filled with corn flour and glued together. Once placed on the tee provided or on the ground, the ball explodes on impact with the club. The item is for use as a practicle joke and the three golf balls and one golf tee come packaged together in a closed cardboard box.
- Keywords
-
- NOVELTY JOKES
- GOLF BALLS
- FILLED
- NON DURABLE
- 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 9505 - Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes. GIR 3b - Has been used as the exploding golf balls as a novelty joke item is considered to give the essential character. GIR 5b - Has been used to identify the type of packaging - Closed cardboard box. GIR 6 - Has been used to classify the goods to subheading level 950590 - Other than articles for christmas festivities. Also classified in accordance with: Harmonized system explanatory notes (HSEN's) notes general to chapter 95. Harmonized system explanatory notes (HSEN's) notes (A) & (B) to heading 9505.