Information for ruling 600008803
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. Made from a plush polyester fabric measuring 70 X 50 cm. The product is made from a knitted polyester plush fabric. The blanket is white in colour has images of stylised cat faces and paws in various colours, knitted into the fabric. The blanket is worked in one layer, rectangular in shape with a machined hem channelled on all four sides. Therefore, not handmade. It has been described as a basic edition plush (polyester) suitable for allergy sufferers/ by the trader.
- Keywords
-
- FOR PETS
- OF POLYESTER
- RECTANGULAR
- BLANKETS
- PLUSH FABRICS
- BEDDING
- KNITTED FABRICS
- Justification
- 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)). Classification has been determined in accordance with the following: 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