Information for ruling 600007004
This section is Advance Tariff Ruling
- Start date
- 19 May 2023
- Expiry date
- 18 May 2026
- Commodity code
- 3926909790 (opens in new tab)
- Description
- This is a dog chew toy made from TPR (Thermoplastic rubber) intended for dogs to play with and chew on. It is a blue colour and is packed and tied onto a cardboard backing . It is put up for retail sale.
- Keywords
-
- DOG TOY
- PET TOYS
- OF PLASTIC
- FOR ANIMALS
- 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 (GIRs): 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 heading 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. The product is packed on a cardboard backing. GIR 6 has been used to classify the goods to subheading level 392690 - Other than elsewhere specified in this subheading. 8 Digit Code - 39269097 Other than, perforated buckets and similar articles used to filter water at the entrance to drains or 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) to heading 3926