Information for ruling 600008125
This section is Advance Tariff Ruling
- Start date
- 14 Aug 2023
- Expiry date
- 13 Aug 2026
- Commodity code
- 6307901000 (opens in new tab)
- Description
- Product is a cat scratching mat for junior cats. It comprises of a mat with the scratching carpet with beams going over it with dangling fish cat toys. It is made of wood, knitted polyester plush, sisal carpet and other materials such as thread and string. Measures 60cm x 33cm x 42cm, comes in light grey and is machine made. The polyester plush is seen as the essential character.
- Keywords
-
- FOR PETS
- OF POLYESTER
- FOR CATS
- OF WOOD
- KNITTED OR CROCHETED
- KNITTED
- CAT-SCRATCHERS
- OF SISAL
- 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 3B - has been used as the knitted outer fabric (polyester) is considered to be the essential character. 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) top heading 6307