Information for ruling 600008808
This section is Advance Tariff Ruling
- Start date
- 14 Dec 2023
- Expiry date
- 13 Dec 2026
- Commodity code
- 4411129290 (opens in new tab)
- Description
- A multifunctional cat litter box with tree tower. The cat litter box enclosure includes a litter box, cat house with a cushion, top hammock, hanging toy ball and different platform. Made of medium-density fibreboard, plush, cotton and sisal. Used as a litter box furniture, cat house and cat tree. Measuring 85cm L × 45cm W × 138cm H. Suitable for cats under 6kg. Assembly required and presented with instructions.
- Keywords
-
- OF TEXTILE MATERIAL
- FOR CATS
- PLUSH FABRICS
- OF WOOD
- CAT-SCRATCHERS
- 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 4411 - Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances GIR 2A has been used as the goods are unassembled GIR 3B has been used as the fibreboard is considered to be the essential character. GIR 5B has been used to identify the type of packaging: GIR 6 GIR 6 has been used to classify the goods to subheading level 441112 – Of a thickness not exceeding 5mm 8-digit code 44111292 - Of a density exceeding 0.8 g/cm3 (hdf) 10-digit code 4411129290– Other than elsewhere specified within this subheading Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to heading 4411