Information for ruling 600008740
This section is Advance Tariff Ruling
- Start date
- 16 Oct 2023
- Expiry date
- 15 Oct 2026
- Commodity code
- 6307901000 (opens in new tab)
- Description
- Product is a cat tree which consists of a cat bed/box and scratching posts and multiple levels for the cat to rest on. It comprises of one cat bed cave and 2 other levels that are 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 grey. Floor area is 37cm x 37cm and it is 109cm tall.
- Keywords
-
- OF POLYESTER
- OF TEXTILE MATERIAL
- FOR CATS
- CAT TREE
- BEDS
- KNITTED FABRICS
- KNITTED
- OF SISAL
- ARTICLES OF WOOD
- 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) top heading 6307