Information for ruling 600007373
This section is Advance Tariff Ruling
- Start date
- 26 Jun 2023
- Expiry date
- 25 Jun 2026
- Commodity code
- 8716800000 (opens in new tab)
- Description
- Buggy for pets made from polyester with a metal frame. Fitted with a manoeuvrable front wheel which swivels through 360 degrees to assist with steering. The buggy has a spring-loaded quick fold function. Comes equipped with 2 parking brakes. On the main seating area it has a large rear door for getting the pet in or out, which can be zipped up or left partly open. Comes with nets, covers and a removeable cushion. The buggy has storage underneath. Measurements: 47 × 100 × 80 cm, up to: 11 kg
- Keywords
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- FOR PETS
- FOR PUSHING
- PUT UP FOR RETAIL SALE
- FOR DOGS
- BABY CARRIAGES
- 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 8716; Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof. GIR 6 Has been used to classify the goods to subheading level 871680; Other vehicles. Also classified in accordance with: Harmonized System Explanatory Notes (HSENs) 8716 (b) (1).