Information for ruling 600008739
This section is Advance Tariff Ruling
- Start date
- 25 Oct 2023
- Expiry date
- 24 Oct 2026
- Commodity code
- 6307901000 (opens in new tab)
- Description
- Product is a cat tree which consists of a cat bed and multiple levels, connected by scratching posts. It comprises of one cat bed cave with multiple levels for the cat to rest on, which is supported by posts covered in sisal rope for scratching. These beds and levels are covered in a polyester plush that is knitted. Product is machine made and comes in the colour anthracite. Floor area is 39cm x 39cm and it is 109cm tall.
- Keywords
-
- OF POLYESTER
- OF TEXTILE MATERIAL
- FOR CATS
- CAT TREE
- BEDS
- KNITTED FABRICS
- KNITTED
- OF SISAL
- 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 plush 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: Section note 7 to section XI The Harmonized System Explanatory Notes (HSENs) to heading 6307