Information for ruling 600008821
This section is Advance Tariff Ruling
- Start date
- 26 Oct 2023
- Expiry date
- 25 Oct 2026
- Commodity code
- 6307901000 (opens in new tab)
- Description
- A cat playing roll. This is round in shape. The outside of the product is covered in sisal and plush knitted polyester. The inside of the roll is covered in plush polyester, there is a plush pompon hanging from the inside of the roll. The plush knitted textile forms the largest proportion of the material used to cover the roll. The product is blue in colour. Measurements: 23 × 20 cm
- Keywords
-
- TEXTILE ARTICLES
- COVERED
- OF POLYESTER
- FOR CATS
- FOR PLAY
- KNITTED
- WITH POMPON
- OF SISAL
- 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)) Classification has been determined in accordance with the following: General Interpretative Rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 6307: Other made-up articles, including dress patterns GIR 3B Has been used as the knitted polyester is considered to be the essential character GIR 6 has been used to classify this product by the terms of heading 630790: Other than elsewhere specified. 8 Digit code 63079010: Knitted or crocheted Also classified in accordance with: Section note 7 to chapter 63 Harmonised System Explanatory Notes (HSEN)s to heading 6307