Information for ruling 600007376
This section is Advance Tariff Ruling
- Start date
- 22 Jun 2023
- Expiry date
- 21 Jun 2026
- Commodity code
- 6307901000 (opens in new tab)
- Description
- A cat cave. This is round in shape. The item has two metal hooks attached, designed to hang the product onto a radiator. The item is made from a polyester textile. The inside which forms the largest textile area, is made from plush knitted textile. The inside of the cave has a removable cushion made from knitted polyester. The outer material is made from woven polyester textile. The dimensions are 38 × 34 cm
- Keywords
-
- TEXTILE ARTICLES
- WOVEN
- OF POLYESTER
- FOR CATS
- TEXTILES AND TEXTILE ARTICLES
- KNITTED
- 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 elsewhere specified. 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