Information for ruling 600008810
This section is Advance Tariff Ruling
- Start date
- 13 Nov 2023
- Expiry date
- 12 Nov 2026
- Commodity code
- 4602199010 (opens in new tab)
- Description
- A cat house with thick, plush bed and soft fabric. Made of mat grass, steel wire, polyester, and polypropylene cotton. Features a detachable basket that turns to two positions, open side up or to the front. Top removes from base for easy portability. Suitable for cats up to 10 lbs. No assembly required.
- Keywords
-
- GRASSES
- CUSHIONS
- OF TEXTILE MATERIAL
- FOR CATS
- BASKETS
- OF STEEL WIRE
- 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 4602 - Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 4601; articles of loofah GIR 3B has been used as the basket is considered to be the essential character. GIR 6 has been used to classify the goods to subheading level 460219 - Other; Of vegetable material 8-digit code 46021990 - Other than straw envelopes for bottles 10-digit code 4602199010 - Hand-made Also classified in accordance with: Chapter 46 Note 1 Harmonised System Explanatory Notes to heading 4602