Information for ruling 600009055
This section is Advance Tariff Ruling
- Start date
- 13 Nov 2023
- Expiry date
- 12 Nov 2026
- Commodity code
- 5609000000 (opens in new tab)
- Description
- A multi-level tree tower designed for cats. The cat can climb, jump, play, take a nap and enjoy scratching. With a soft cushion and rounded corners. Made of medium-density fibreboard and sisal rope. Colour: natural wood colour and white. Presented as a flat pack and assembly required. Net Weight: 12kg.
- Keywords
-
- FOR ENTERTAINMENT
- OF TEXTILE MATERIAL
- CAT TREE
- FIBREBOARD
- CAT-SCRATCHERS
- FOR ANIMALS
- 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 5609 - Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included GIR 2A has been used as the goods are unassembled. GIR 3B has been used as the sisal scratching post is considered to be the essential character Also classified in accordance with: Harmonised System Explanatory Notes to heading 5609