Information for ruling 600008730
This section is Advance Tariff Ruling
- Start date
- 25 Sep 2023
- Expiry date
- 24 Sep 2026
- Commodity code
- 6307901000 (opens in new tab)
- Description
- A cat scratching corner column. It is made of sisal rope and carpet, wood and cardboard with a covering of knitted plush polyester. The dimensions of this product are: 37 x 27 x 75cm.
- Keywords
-
- WOOD
- OF POLYESTER
- FOR CATS
- PLUSH FABRICS
- CARDBOARD
- OF SISAL
- MACHINE MADE
- KNITTED
- 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. 8 Digit Code 63079010 - Knitted or crocheted Also classified in accordance with: Section Note 7 to Section XI Harmonised System Explanatory Note (HSEN) to 6307