Skip to main content
Back

Information for ruling 600005578

This section is Advance Tariff Ruling

Start date
14 Feb 2023
Expiry date
13 Feb 2026
Description
Dog Wash Machine The machine is made of steel. It is made with mechanical and electrical parts including a water heater and a warm air dryer. The components are contained within the sealed machine. The machine is used by people to wash and dry their pet dogs. People pay a fee to use the machine to clean their dogs. The payment is made via a contactless payment machine, that comes built-in from manufacturing. After payment users follow instructions for using the machine. When activated the machine provides a pre-calibrated warm water rinse with options for shampoo, conditioner, flea treatment, and a pre-calibrated warm air drier to dry the dogs. Programs 1 - Shampoo 2. Rinse water 3. Conditioner 4. Anti-Flea Shampoo 5. Blow Dry Low 6. Blow Dry High 7. Disinfect Tub 8. Pause / Stop. Users click the relevant touch buttons for each programme as and when they wish to move to the next stage of the wash cycle. The machine comes packaged in a wooden crate.
Keywords
  • FOR DOGS
  • FOR WASHING
  • CLEANING EQUIPMENT
  • OF STEEL
  • FOR DRYING
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)). GIR 1 has been used to classify this product by the terms of heading 8424: Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sandblasting machines and similar jet projecting machines GIR 5(b) has been used to identify the type of packaging. GIR 6 has been used to classify the goods to subheading level 842489: Other appliances; Other than agricultural or horticultural 8 Digit code 84248970: Other than mechanical appliances for projecting, dispersing, or spraying of a kind used solely or principally for the manufacture of printed circuits or printed circuit assemblies Also classified in accordance with: Section Note 3 to Section XVI Harmonized System Explanatory Note (HSEN's) to heading 84.24