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Information for ruling 600007500

This section is Advance Tariff Ruling

Start date
02 Aug 2023
Expiry date
01 Aug 2026
Description
A pet tug toy. It is made from multicoloured, knitted rope, consisting of 70% cotton and 30% polyester. The tug toy is 35cm length, there are 2 knots at either end, the ends are also frayed. There is a card header attached. It is put up for retail sale.
Keywords
  • KNOTTED
  • PET TOYS
  • KNITTED
  • OF COTTON
  • 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 (GIR)s: GIR 1 - Has been used to classify this product by the terms of heading 5609: Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included. Also classified in accordance with: Chapter 95 note 5 exclusion from 9503. Harmonised System Explanatory Notes (HSEN) to heading 5609 Harmonised System Explanatory Notes (HSEN) exclusion to 5607 as per notes to heading 5607.