Information for ruling 600008795
This section is Advance Tariff Ruling
- Start date
- 22 Nov 2023
- Expiry date
- 21 Nov 2026
- Commodity code
- 3926909790 (opens in new tab)
- Description
- An exercise wheel designed for use by pets that can either be free standing or hung on the wall of a cage for a pet. Made from 62% thermoplastic and 38% iron and is 28cm in size. Packaged in a white box with honeycomb paper, and then placed in a carton made from 100% paper. Available in various colours.
- Keywords
-
- PET TOYS
- FOR PETS
- EXERCISE WHEEL
- FREE STANDING
- OF PLASTIC
- 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 3926: Other articles of plastics and articles of other materials of headings 3901 to 3914. GIR 5 (b) - Has been used to identify the type of packaging: white box with honeycomb paper, and then placed in a carton made from 100% paper. GIR 6 - Has been used to classify the goods to subheading level 392690: Other than elsewhere specified. 8-digit code - 39269097: Other than perforated buckets and similar articles used to filter water at the entrance to drains; Other than protective face shields/visors. 10-digit code - 3926909790: Other than elsewhere specified. Also classified in accordance with: Chapter 39 note 1 Chapter 95 note 5 Harmonised System Explanatory Notes (HSEN) to heading 3926.