Information for ruling 600008736
This section is Advance Tariff Ruling
- Start date
- 12 Oct 2023
- Expiry date
- 11 Oct 2026
- Commodity code
- 6307901000 (opens in new tab)
- Description
- A cat tree suitable for junior cats, which consists of a cat bed on top of a scratching post with a base. The scratch post is covered in sisal rope. The bed and base are covered in a polyester plush that is knitted. Product is machine made and is grey/black in colour. Floor area is 35 x 35cm. Height 52cm.
- Keywords
-
- OF POLYESTER
- SCRATCHING POST
- CAT TREE
- BEDS
- KNITTED FABRICS
- OF TEXTILE MATERIALS
- OF SISAL
- FOR CATS
- PLUSH KNITTINGS
- 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 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 3b - has been used as the knitted fabric (polyester) is considered to be the essential character. 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: Harmonized System Explanatory Notes (HSEN’s) to 6307 (1)