Information for ruling 600008122
This section is Advance Tariff Ruling
- Start date
- 07 Aug 2023
- Expiry date
- 06 Aug 2026
- Commodity code
- 6307901000 (opens in new tab)
- Description
- Product is a textile cat bed in the shape of a cave. It is made of foam, grey fabric and long haired plush fabric which are both knitted polyester. It comes with a reversible cushion. The bed measures 35cm x 26cm x 41cm and is is made by hand and sewing machine.
- Keywords
-
- OF FOAM
- CAT BED
- FOR PETS
- OF POLYESTER
- BEDS
- KNITTED FABRICS
- 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 of 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 6307 - Other made-up articles, including dress patterns GIR 6 - has been used to classify the goods to subheading level 630790 Other than floorcloths, dishcloths, dusters and similar cleaning cloths and life jackets and lifebelts. 8 Digit Code 63079010 Knitted or Crocheted Also classified in accordance with: Section note 7 to section XI The Harmonized System Explanatory Notes (HSENs) to heading 6307.