Information for ruling 600005834
This section is Advance Tariff Ruling
- Start date
- 27 Feb 2023
- Expiry date
- 26 Feb 2026
- Commodity code
- 3926909790 (opens in new tab)
- Description
- A toy for dogs shaped as a dumbell. Made of thermoplastic rubber. Predominant material is plastic. Designed as a chewing toy and for entertainment. Available in various sizes. Packaged in cardboard cartons with a cardboard header attachment.
- Keywords
-
- THERMOPLASTIC RUBBER
- PET TOYS
- NOT VULCANIZED
- OF RUBBER
- FOR DOGS
- CHEWING-TOYS
- 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 3926 - Other articles of plastics and articles of other materials of headings 3901 to 3914 GIR 3B has been used as the plastic material is considered to be the essential character. GIR 5B has been used to identify the type of packaging: cardboard cartons 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 or protective face shields/visors 10 digit code 3926909790 - Other than elsewhere specified. Also classified in accordance with: Chapter 39 Note 1 Harmonised System Explanatory Notes (HSENs) heading 3926 HSENs to heading 9503