Information for ruling 600008802
This section is Advance Tariff Ruling
- Start date
- 14 Nov 2023
- Expiry date
- 13 Nov 2026
- Commodity code
- 6301401000 (opens in new tab)
- Description
- A soft pet blanket. It does not have an electrical heating device included, therefore, not an electric blanket. Made from a plush polyester fabric. Available in three sizes. 75 x 50 cm. 100 x 75 cm. 150 x 100 cm. The product is of a knitted polyester plush fabric. The blanket is neutral in colour (beige) and has images of stylised bones and animal paws, coloured white, knitted into the fabric. The blanket is worked in one layer, rectangular in shape with a channelled hem on all four sides, sewn with a sewing machine. Therefore not handmade. It has been described by the trader as a basic edition plush (polyester) suitable for allergy sufferers.
- Keywords
-
- KNITTED FABRIC
- FOR PETS
- OF POLYESTER
- RECTANGULAR
- BLANKETS
- PLUSH FABRICS
- BEDDING
- 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)) GIR 1 has been used to classify this product by the terms of heading 6301 - Blankets and travelling rugs. GIR 5B has been used to identify the type of packaging: With cardboard saddle tabs and plastic hangers. GIR 6 has been used to classify the goods to subheading level 630140 - Blankets (other than electric blankets) and travelling rugs, of synthetic fibres. 8 Digit code 63014010 Knitted or Crocheted. Also classified in accordance with: Chapter 63 General Note 1 Chapter 63 General Note 7 Harmonised System Explanatory Notes (HSEN) 6301.90 and Note (a) Schenker ECJ