Information for ruling 600008766
This section is Advance Tariff Ruling
- Start date
- 07 Nov 2023
- Expiry date
- 06 Nov 2026
- Commodity code
- 6307909899 (opens in new tab)
- Description
- A square shaped pet bed 33cms x 33cms x 37cms of woven polyester fabric outer, collapsible, with a removeable cushion having a plush polyester cover and polyester fleece filling. quilted
- Keywords
-
- FOR PETS
- BEDS
- OF POLYESTER
- OF WOVEN TEXTILE MATERIAL
- 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 6 - has been used to classify the goods to subheading level 630790; other than floorcloths, dishcloths, dusters and similar cleaning cloths 8 digit code 63079098 other than elsewhere specified in this subheading 10 digit code 6307909899 other than hand- made Also classified in accordance with: HSENS to Heading 63.07