Information for ruling 600008765
This section is Advance Tariff Ruling
- Start date
- 08 Nov 2023
- Expiry date
- 07 Nov 2026
- Commodity code
- 6307901000 (opens in new tab)
- Description
- A cat plush pouch, which a cat can use as an additional resting place. This is made from knitted plush polyester textile. The item has a metal frame inside the textile to enable it to attach to a scratch post, by screwing it onto an upright. The pouch is cream in colour, and measures 38cm. There is a cardboard tag attached.
- Keywords
-
- FOR PETS
- OF POLYESTER
- FOR CATS
- HAMMOCKS
- OF METAL
- BEDS
- 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 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 6307: Other made-up articles, including dress patterns. GIR 5 (b) - Has been used to identify the type of packaging: Cardboard tag 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: General section XI note 7 Harmonised System Explanatory Notes (HSEN) to heading 6307