Information for ruling 600006596
This section is Advance Tariff Ruling
- Start date
- 20 Apr 2023
- Expiry date
- 19 Apr 2026
- Commodity code
- 6307901000 (opens in new tab)
- Description
- A plush dog toy in the shape of a bone. Made from knitted textile material. With a personalised printed name on the textile outer. Not hand-made.
- Keywords
-
- TEXTILE ARTICLES
- PET TOYS
- OF TEXTILE MATERIAL
- PLUSH FABRICS
- ANIMAL TOYS
- MADE UP
- 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 6307 - Other made-up articles, including dress patterns GIR 6 has been used to classify the goods to subheading level 630790 - Other than floorcloths, dishcloths, dusters and similar cleaning cloths or life jackets and lifebelts 8-digit code 63079010 - Knitted or crocheted Also classified in accordance with: Section XI Note 7 Harmonised System Explanatory Notes to heading 6307