Information for ruling 600008801
This section is Advance Tariff Ruling
- Start date
- 08 Nov 2023
- Expiry date
- 07 Nov 2026
- Commodity code
- 6307901000 (opens in new tab)
- Description
- A knitted, textile pet toy. It is made up of plush polyester outside, stuffing, it also contains an internal squeak mechanism. The pet toy is in the shape of an octopus, measures 25cm. The packaging is cardboard saddle tabs and a plastic hanger.
- Keywords
-
- PET TOYS
- FOR PETS
- OF POLYESTER
- PLUSH FABRICS
- 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 saddle tabs and plastic hanger. 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