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Information for ruling 600008822

This section is Advance Tariff Ruling

Start date
02 Nov 2023
Expiry date
01 Nov 2026
Description
A padded car seat for pets. This can also be used as a travel bed. Made of knitted polyester and with a fleece filling polyester. With straps to fix the box inside the car and belt slit making it possible to buckle the dog up. Measurements: 50 × 40 × 50 cm.
Keywords
  • TEXTILE ARTICLES
  • QUILTED
  • FOR PETS
  • OF POLYESTER
  • MADE UP
  • KNITTED FABRICS
  • PADDED
  • FOR ANIMALS
  • PUT UP FOR RETAIL SALE
  • FOR DOGS
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 6307 - Other made-up articles, including dress patterns 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 XI Note 7 Harmonised System Explanatory Notes to heading 6307