Information for ruling 600009054
This section is Advance Tariff Ruling
- Start date
- 13 Nov 2023
- Expiry date
- 12 Nov 2026
- Commodity code
- 6307901000 (opens in new tab)
- Description
- A cat tree with sisal-wrapped scratching posts. Pets scratch and sharpen their claws on this cat play tower and stretch along the curved scratching board. Hanging toy ball for entertainment. The tower comes with a top perch and is covered in soft plush fabric. Beige and grey in colour. Made of particleboard, knitted plush and sisal. Weight capacity: 4kg Dimensions: 46H x 35.5L x 37Wcm. Assembly required.
- Keywords
-
- FOR ENTERTAINMENT
- CAT TREE
- MADE UP
- CAT-SCRATCHERS
- OF SISAL
- OF TEXTILE MATERIAL
- PAPERBOARD
- FOR CATS
- PLUSH KNITTINGS
- 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 2A has been used as the goods are unassembled. GIR 3B has been used as the knitted plush material 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 XI Note 7 Harmonised System Explanatory Notes to heading 6307