Information for ruling 600008797
This section is Advance Tariff Ruling
- Start date
- 20 Dec 2023
- Expiry date
- 19 Dec 2026
- Commodity code
- 6307901000 (opens in new tab)
- Description
- A bed intended for use by multiple pets, such as mice, hamsters or cats. Made from grey lamb wool, cotton and polyester. The polyester fleece is reversible and the product is sold in two sizes, also available in various colours. Product is made from knitted textile and is packaged loosely with a tag.
- Keywords
-
- POLYESTER FLEECE FILLING
- FOR PETS
- REVERSIBLE
- CUDDLY BED
- KNITTED FABRIC
- 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 of 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 as loosely packed with 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: Section note 7 to section XI The Harmonized System Explanatory Notes (HSENs) to heading 6307.