Information for ruling 600008731
This section is Advance Tariff Ruling
- Start date
- 29 Sep 2023
- Expiry date
- 28 Sep 2026
- Commodity code
- 6307901000 (opens in new tab)
- Description
- A board with a plush cover of knitted polyester with a roll of knitted polyester on one end to slightly elevate the board, the board has a sisal scratching surface on the top. The picture provided also shows a plush toy mouse on the elevated end. This can be placed on the floor to attract cats to scratch. Measurements are 15 x 35cm.
- Keywords
-
- WOOD
- OF POLYESTER
- CARDBOARD
- CAT-SCRATCHERS
- 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 by the terms of heading 6307 for other made up articles, including dress patterns. GIR 3b has been used as the knitted polyester is considered to be the essential character. GIR 6 has been used to classify the goods to subheading level 630790 other than floor-cloths, dish cloths, dusters and similar cleaning cloths; life jackets and life belts. 8 digit code 63079010 - knitted or crotched. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN)s to heading 6307