Information for ruling 600005935
This section is Advance Tariff Ruling
- Start date
- 20 Feb 2023
- Expiry date
- 19 Feb 2026
- Commodity code
- 4201000090 (opens in new tab)
- Description
- A pet collar. This is made from polyurethane, iron and alloy. The collar has acrylic diamonds set into the collar. The collar can be attached to a lead. The item is available in small, medium and large sizes.
- Keywords
-
- FOR PETS
- OF POLYPROPYLENE
- COLLARS FOR ANIMALS
- OF ALLOYS
- OF IRON
- OF ACRYLIC
- 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)) Classification has been determined in accordance with the following: General Interpretative Rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 4201: Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle-cloths, saddlebags, dog coats and the like), of any material 10 Digit code 4201000090: Other than riding saddles, of leather, hand-made Also classified in accordance with: Harmonised System Explanatory Notes to heading 4201