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This section is Advance Tariff Ruling Information for ruling 600016171

Start date
02 Sep 2026
Expiry date
01 Sep 2029
Description
A portable foldable pool. Standard size has a 600 litre capacity, the dimensions are (L) 210 cm x (W) 137 cm x (D) 50 cm. The pool is constructed with 5 layers, these include a smooth vinyl light blue interior coating, a core layer of polyester fibre mesh for reinforcement and an a dark blue outer shell made from multi-layered Fibermax material. Each panel is rigid and folds for easy storage. Once unfolded the panels are supported by triangular wall-stops. There are instructions printed on the side & it has two integrated drainage holes. Also included are three repair patches and an additional instruction manual.
Keywords
  • SWIMMING POOLS
  • FOLDABLE
  • PORTABLE
  • PADDLING POOLS
  • OF PLASTIC
  • OF VINYL
  • VALVES
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 950699: Other than elsewhere specified; other than articles and equipment for general physical exercise, gymnastics or athletics. 8 Digit Code 95069990: Other than cricket and polo equipment, other than balls. Also classified in accordance with: Harmonized System Explanatory Notes (HSEN’s) to Chapter 95 general notes Harmonized System Explanatory Notes (HSEN’s) to heading 9506 (C)