Information for ruling 600008716
This section is Advance Tariff Ruling
- Start date
- 21 Sep 2023
- Expiry date
- 20 Sep 2026
- Commodity code
- 6307901000 (opens in new tab)
- Description
- A scratching post and board intended for cats. It is made of sisal rope and carpet, wood, and cardboard, with a covering of a knitted polyester plush. The dimensions of the product are: 19 x 58 x 19cm
- Keywords
-
- OF TEXTILE MATERIAL
- OF WOOD
- OF SISAL
- FOR CATS
- PLUSH KNITTINGS
- 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 to heading 6307 - Other made-up articles, including dress patterns GIR 3B has been used as the knitted outer textile polyester layer is considered to be the essential character. GIR 6 has been used to classify this product to sub-heading level 630790 - Other than Floorcloths, dishcloths, dusters and similar cleaning cloths; other than Life jackets and lifebelts. Eight Digit Code 63079010 - Knitted or crocheted Also classified in accordance with: Section Note 7 to Section XI Harmonised System Explanatory Note (HSEN) to 6307