Information for ruling 600006534
This section is Advance Tariff Ruling
- Start date
- 26 Apr 2023
- Expiry date
- 25 Apr 2026
- Commodity code
- 3926909790 (opens in new tab)
- Description
- A soft plastic dog toy, the toy is rectangular in shape and is designed for playing fetch and tugging. The exterior is made from PE, it is stuffed with polyester, there is also a plastic squeaker within the main body of the toy. The toy is available in 2 sizes small/medium which is 16 inches in length and medium/large which is 20.75 inches in length. The front has a geometrical striped red/white pattern, it has a grey backing. The toy is a attached to a header card, it is put up for retail sale.
- Keywords
-
- PET TOYS
- OF POLYESTER
- OF POLYETHYLENE
- OF PLASTIC
- PUT UP FOR RETAIL SALE
- FOR DOGS
- 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 constituent material is considered to be the essential character. GIR 5 (b) - Has been used to identify the type of packaging: Header card. 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; 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 Chapter 95 note 5 and heading 9503 (D)