Information for ruling 600007695
This section is Advance Tariff Ruling
- Start date
- 07 Jul 2023
- Expiry date
- 06 Jul 2026
- Commodity code
- 4201000090 (opens in new tab)
- Description
- A adjustable dog collar complete with decorative bow. The collar is made of polypropylene, the bow is made from polyester. The collar is green in colour, the bow is striped in red and white. There is a metal loop for a lead to be attached. The item is attached and presented on a cardboard header.
- Keywords
-
- FOR PETS
- FOR DOGS
- COLLARS
- ADJUSTABLE
- OF POLYESTER
- OF POLYPROPYLENE
- 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 4201: Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle-cloths, saddlebags, dog coats and the like), of any material 10 Digit code 4201000090: Other than riding saddles, of leather hand-made Also classified in accordance with: Harmonised System Explanatory Notes to heading 4201