Guidance

Anti-stress balls (Tariff notice 22)

Check the tariff classification for anti-stress balls and anti-stress items.

New regulation

A new regulation was published on 26 March 2021:

Explanatory Notes to the Combined Nomenclature of the European Union

(2021/C 104 I/01)

This is considered a change in Northern Ireland practice.

Classification (Combined Nomenclature (CN) code)

8543 70 90

9506 69 90

Reason

Pursuant to Article 9(1), point (a), of Council Regulation (EEC) No 2658/87 ( 1 ), the Explanatory Notes to the Combined Nomenclature of the European Union ( 2 ) are hereby amended as follows:

On page 369

in the explanatory note to subheading 8543 70 90 the second paragraph is deleted.

On page 416

in the explanatory note to 9506 69 90, the second and the third paragraph are deleted and replaced by the following:

This subheading however excludes so-called ‘anti-stress balls’ which have the shape of a ball and can be decorated in various ways. They are usually made of plastic or rubber and are designed to be repeatedly squeezed in the hand as an anti-stress exercise. The ‘anti-stress balls’ and similar ‘anti-stress items’ of various shapes and designs are classified in heading 9503.

Contact details


Tariff Classification
Customs Directorate
10th Floor South East
Alexander House
21 Victoria Avenue
Southend-on-Sea
Essex SS99 1AA

Email: tariff.classification@hmrc.gov.uk

This Tariff notice is published for information purposes only.

Updates to this page

Published 31 October 2022

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