Information for ruling 600008737
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. It comprises of a platform with a pom pom hanging from it on top of a scratch post, that sits on top of a base and has an arch from one side of the base to the other side, the scratch post and top of the arch are covered in sisal for scratching. The base and platform are covered in a knitted polyester plush. Product is machine made. The product is beige in colour. Floor area is 36 x 36cm and is 43cm tall.
- Keywords
-
- OF POLYESTER
- FOR CATS
- KNITTED FABRICS
- KNITTED
- OF SISAL
- COVERED
- ROPE
- OF TEXTILE MATERIAL
- SCRATCHING POST
- PLUSH FABRICS
- CAT TREE
- 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 outer 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)