Information for ruling 600007240
This section is Advance Tariff Ruling
- Start date
- 02 Jun 2023
- Expiry date
- 01 Jun 2026
- Commodity code
- 6307901000 (opens in new tab)
- Description
- A cat bed and scratching post. The main composite material is knitted polyester. The item consists of 3 levels, the first is a box area covered in plush knitted textile material, the second level is made up of a knitted textile, this forms the hammock. The top level is a bed, the outer surface being made of jute and the inside made of plush knitted textile. The levels are supported by posts covered in jute.
- Keywords
-
- OF POLYESTER
- FOR CATS
- TEXTILES AND TEXTILE ARTICLES
- BEDS
- KNITTED FABRICS
- OF JUTE
- 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)) Classification has been determined in accordance with the following: 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 this product by the terms of heading 630790: Other than floorcloths, dishcloths, dusters and similar cleaning cloths Life jackets and lifebelts 8 Digit code 63079010:Knitted or crocheted Also classified in accordance with: Section note 7 to chapter 63 Harmonised System Explanatory Notes to heading 6307