Information for ruling 600008049
This section is Advance Tariff Ruling
- Start date
- 01 Aug 2023
- Expiry date
- 31 Jul 2026
- Commodity code
- 1404900090 (opens in new tab)
- Description
- A cat litter made predominantly from the inner shell membranes of walnuts. Also include a small proportion of guar gum. Made entirely from natural products, with no chemicals. Put up for retail sale in bags.
- Keywords
-
- PUT UP FOR RETAIL SALE
- GUAR GUM
- SHELLS
- FOR CATS
- WALNUTS
- CAT LITTER
- VEGETABLE MATERIALS
- 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 1404 - Vegetable products not elsewhere specified or included. GIR 5B has been used to identify the type of packaging: bags GIR 6 has been used to classify the goods to subheading level 140490 - Other than cotton linters. 10 digit code 1404900090 - Other than betel leaves (piper betle l.) Also classified in accordance with: Harmonised System Explanatory Notes to heading 1404