Information for ruling 600010576
This section is Advance Tariff Ruling
- Start date
- 10 Oct 2024
- Expiry date
- 09 Oct 2027
- Commodity code
- 9503009990 (opens in new tab)
- Description
- A circular ball pit made from polyester, plastic, and metal, it is intended for play use by children indoors or outdoors. The pit is made up of blue, green, and orange panels. There are no balls included, as the pit and balls are sold separately. The pit measures 75cm x 75cm x 25cm in size and is packaged with PVC poles in a carton box.
- Keywords
-
- FOR OUTDOOR USE
- OF POLYESTER
- FOR CHILDREN
- OF PLASTIC
- FOR INDOOR USE
- BALL PIT
- FOR PLASTIC BALLS
- 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 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 5 (b) - Has been used to identify the type of packaging as a carton box. 8 digit code: 95030099: Other than elsewhere specified; Other than plastic. 10 digit code: 9503009990: Other than hand -made, of wood. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) to heading 9503 note (D)