Information for ruling 600006954
This section is Advance Tariff Ruling
- Start date
- 27 Jun 2023
- Expiry date
- 26 Jun 2026
- Commodity code
- 4602120090 (opens in new tab)
- Description
- Pet bed made of rattan from rattan plant (palm). Comes with a fabric polyester mattress. The frame of the pet bed is machine made and is made from thick pieces of rattan and is presented with a card tag attached to bed with twine. Available in only 1 colour.
- Keywords
-
- BASKETS
- OF PLAITING MATERIALS
- FOR PETS
- FOR CATS
- INTERLACED
- WITH POLYESTER
- WITH PLAITING MATERIAL
- OF POLYESTER
- WICKERWORK
- FOR DOGS
- OF RATTAN
- 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 (GIRS): GIR 1 has been used to classify this product by the terms of Heading 4602 - Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 4601; articles of loofah. GIR 3b has been used as the basket pet bed is considered to be the essential character. GIR 6 has been used to classify the goods to Subheading Level 460212 - Of vegetable materials; Of rattan. 10 Digit Code: 4602120090 – Other than from plaiting materials, hand-made. Also classified in accordance with: Chapter Note 1 to Chapter 46 Harmonised System Explanatory Notes (HSEN)s to Heading 4602