Information for ruling 600008293
This section is Advance Tariff Ruling
- Start date
- 24 Aug 2023
- Expiry date
- 23 Aug 2026
- Commodity code
- 6307901000 (opens in new tab)
- Description
- A hammock made from a plush knitted polyester textile and sisal. The plush knitted textile forms the largest proportion of the material used to cover the item. This is designed to be hung on a wall. The item is a cat resting area. It is grey and white in colour
- Keywords
-
- TEXTILE ARTICLES
- OF POLYESTER
- FOR CATS
- BEDS
- KNITTED
- TEXTILES AND TEXTILE ARTICLES
- HAMMOCKS
- 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 6 has been used to classify this product by the terms of heading 630790: Other than elsewhere specified. 8 Digit code 63079010: Knitted or crocheted Also classified in accordance with: Section note 7 to chapter 63 Harmonised System Explanatory Notes to heading 6307