Information for ruling 600008796
This section is Advance Tariff Ruling
- Start date
- 22 Nov 2023
- Expiry date
- 21 Nov 2026
- Commodity code
- 3924900090 (opens in new tab)
- Description
- A litter tray to be placed in the corner of an area, made from 98% thermoplastic and 2% wire. Available in three different sizes and various colours. Can be used for small animals such as rabbits, cats, mice and hamsters. This product is loosely packed with sticker.
- Keywords
-
- FOR CAT LITTER
- FOR PETS
- FOR CATS
- TRAYS
- OF PLASTIC
- CAT LITTER TRAY
- 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 5b has been used to identify the type of packaging as loosely packed with sticker. 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