Information for ruling 600004754
This section is Advance Tariff Ruling
- Start date
- 04 Jan 2023
- Expiry date
- 03 Jan 2026
- Commodity code
- 3926909790 (opens in new tab)
- Description
- Product is a pet cooling towel made from 100% PVA that is not woven or tufted. It is flat and rectangular in shape with rounded corners and raw edge with a embossed design on it. It measures 65x41cm (approx). It has been determined to be cellular plastic. To use, the towel is the customer wets the towel under cold water, wrings it out and puts it in the reusable tube that comes with the towel. This can then be brought with the customer to cool down the pet on the go. The dry towel is presented in a sealed polybag moist first, it is rolled up and placed in the reusable plastic tube. It will be imported from China and is machine made.
- Keywords
-
- FOR PETS
- ROUNDED CORNERS
- CELLULAR
- PVA
- FOR OUTDOOR USE
- FOR COOLING
- OF PLASTIC
- 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 3926 - Other articles of plastics and articles of other materials of headings 3901 to 3914 GIR 5b - has been used to identify the type of packaging as in a poly bag and then rolled inside a reusable plastic tube. GIR 6 - has been used to classify the goods to subheading level 392690 Other than elsewhere specified 8 Digit Code 39269097 Other than perforated buckets and similar articles used to filter water at the entrance to drains and protective face shields/visors. 10 Digit Code 3926909790 Other than elsewhere specified Also classified in accordance with: Chapter note 1 and 10 to chapter 39 The Harmonized System Explanatory Notes (HSENs) to heading 3926