Information for ruling 600008817
This section is Advance Tariff Ruling
- Start date
- 26 Oct 2023
- Expiry date
- 25 Oct 2026
- Commodity code
- 3924900090 (opens in new tab)
- Description
- A litter tray which is ideal for both small cats and kittens, it features a rim to prevent litter from escaping. The litter tray base is transparent and is available in 3 colours green transparent, blue transparent and pink transparent. The rim is white in colour. The dimensions are 32cm x 43cm x 12cm, there is a product sticker attached to the litter tray.
- Keywords
-
- FOR CAT LITTER
- FOR PETS
- FOR CATS
- OF PLASTIC
- CAT LITTER TRAY
- 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 3924: Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics. GIR 6 - Has been used to classify the goods to subheading level 392490: Other than tableware and kitchenware. 10 DIGIT CODE 3924900090: other than ironing boards, including sleeve boards, whether or not free standing, and legs and tops thereof. Also classified in accordance with: Chapter 39 note 1 Harmonised System Explanatory Notes (HSEN) to heading 3924