Information for ruling 600008767
This section is Advance Tariff Ruling
- Start date
- 14 Nov 2023
- Expiry date
- 13 Nov 2026
- Commodity code
- 6307901000 (opens in new tab)
- Description
- The adventure carpet has a detachable top layer, which can be moved to change shape, it is attached with velcro. This enables a pet to hide underneath it, treats or toys can also be placed inside which the pet can access via the holes within the top layer. The base has a non-slip rubber base, the carpet and top layer are made from knitted polyester. It measures 99cm x 99cm and is packaged within a cardboard box.
- Keywords
-
- OF TPR
- PET TOYS
- FOR PETS
- OF POLYESTER
- FOR CATS
- OF THERMOPLASTIC RUBBER
- 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 box. 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 Chapter 95 note 5 exclusion Harmonised System Explanatory Notes (HSEN) to heading 6307