Information for ruling 600008280
This section is Advance Tariff Ruling
- Start date
- 24 Aug 2023
- Expiry date
- 23 Aug 2026
- Commodity code
- 6307909899 (opens in new tab)
- Description
- A cat tower made from a plush knitted polyester textile and sisal. The item consists of a housing area with an inner shelf. This part is covered in sisal. The inside shelf is covered in a plush knitted textile. The top of the housing area forms a shelf which is covered in the same plush knitted textile. Above this section there are two posts covered in the same knitted textile. The posts support a further bed area which is covered in textile, the inside lined with the plush knitted textile.
- Keywords
-
- TEXTILE ARTICLES
- OF POLYESTER
- FOR CATS
- TEXTILES AND TEXTILE ARTICLES
- 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 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 6307: Other made-up articles, including dress patterns GIR 3C has been used as the woven textile and knitted textile have equal merit. Woven textile is the last heading in numerical order. GIR 6 has been used to classify this product by the terms of heading 630790: Other 8 Digit code 63079098: Other than protective face masks 10 Digit code 6307909899: Other than hand made Also classified in accordance with: Harmonised System Explanatory Notes to heading 6307 Section note 7 to chapter 63