Information for ruling 600006952
This section is Advance Tariff Ruling
- Start date
- 17 May 2023
- Expiry date
- 16 May 2026
- Commodity code
- 6307909899 (opens in new tab)
- Description
- A toy comforter for dogs. Included is a soft toy, reusable heat pad and a battery operated device. The main soft toy is made from woven polyester, it is shaped as a dog and comes in 3 different colours, dimensions are 19cm length x 11.5cm width x 34cm depth. There is an opening on the underside, where you can place the reusable pack that can be heated in the microwave to replicate the warmth of the body. The removable battery-operated component is designed to pulse and mimic a heartbeat, it requires 2 AAA batteries which are not included. The toy is packaged within an open cardboard box and presented for retail sale.
- Keywords
-
- OF POLYESTER
- FLAX SEEDS
- FOR PETS
- FOR HEATING
- DOG TOY
- BATTERY-OPERATED
- PUT UP FOR RETAIL SALE
- 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 3B - Has been used: The plush fabric is predominant and gives the article its essential character. GIR 5 (b) - Has been used to identify the type of packaging, open cardboard box. GIR 6 - Has been used to classify the goods to subheading level 630790: Other than Floorcloths, dishcloths, dusters and similar cleaning cloths; Life jackets & lifebelts. 8 DIGIT CODE 63079098: Other than elsewhere specified. 10 DIGIT CODE 6307909899: Other than nonwoven; Handmade. Also classified in accordance with: Chapter 63 note 1 Chapter 95 note 5 exclusion Harmonised System Explanatory Notes (HSEN) section XI note 7 Harmonised System Explanatory Notes (HSEN) to heading 6307