Information for ruling 600008142
This section is Advance Tariff Ruling
- Start date
- 19 Jul 2023
- Expiry date
- 18 Jul 2026
- Commodity code
- 3926909790 (opens in new tab)
- Description
- Dog cooling mat A woven polyester mat filled with foam and a gel that cools the dog Dimensions: W65 x D50cm Packaging: Cardboard box
- Keywords
-
- FOAM FILLING
- OF CELLULOSE
- WOVEN
- OF POLYESTER
- FOR COOLING
- FOR DOGS
- MATS
- 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 3926 - Other articles of plastics and articles of other materials of headings 3901 to 3914 GIR3b has been used as the Carboxymethyl cellulose is considered to be the essential character GIR 5b has been used to identify the type of packaging – Cardboard box GIR 6 has been used to classify the goods to subheading level 392690 – Other than elsewhere specified 8 digit code 39269097- Other than elsewhere specified 10 digit code 3926909790 – Other than elsewhere specified Also classified in accordance with: HSEN to 3926 note (9)