Information for ruling 600008815
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 150 X 100 cm. The product is made from a knitted polyester plush fabric. The blanket is beige in colour has images of stylised animal paw prints knitted into the fabric. The product is available in beige black/beige light grey/black taupe colours. 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
-
- PET BEDDING
- FOR PETS
- OF POLYESTER
- RECTANGULAR
- BLANKETS
- PLUSH FABRICS
- 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) Sub-Chapter 1 6301.90 and Note (a) Schenker ECJ