Information for ruling 600008441
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 bungee dog toy with a shock absorber. It is made of 100% knitted plush polyester. It measures 20cm by 47cm. It is packaged with a carton tag with all the necessary information on it.
- Keywords
-
- PET TOYS
- OF POLYESTER
- OF TEXTILE MATERIAL
- TOYS FOR DOGS
- ANIMAL TOYS
- MADE UP
- KNITTED
- FOR DOGS
- KNITTED OR CROCHETED
- 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 5b - has been used to identify the type of packaging as packaged with a carton tag. 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 Chapter note 5 to chapter 95 The Harmonized System Explanatory Notes (HSENs) to heading 6307