Information for ruling 600008764
This section is Advance Tariff Ruling
- Start date
- 07 Nov 2023
- Expiry date
- 06 Nov 2026
- Commodity code
- 3924900090 (opens in new tab)
- Description
- A transparent plastic litter tray for rabbits, small cats and kittens with a cut out entry. Measures 28 x 9 x 36cms
- Keywords
-
- FOR PETS
- FOR CATS
- TRAYS
- OF PLASTIC
- CAT LITTER TRAY
- 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 3924: Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics. GIR 6 - Has been used to classify the goods to subheading level 392490: Other than tableware and kitchenware. 10 DIGIT CODE 3924900090: other than ironing boards, including sleeve boards, whether or not free standing, and legs and tops thereof. Also classified in accordance with: Chapter 39 note 1 Harmonised System Explanatory Notes (HSEN) to heading 3924