Information for ruling 600009511
This section is Advance Tariff Ruling
- Start date
- 30 Jan 2024
- Expiry date
- 29 Jan 2027
- Commodity code
- 6307909899 (opens in new tab)
- Description
- A green woven textile pet toy depicting a well know fictional character, between its hands is a dark green cord that can enhance the play value for the pet. The soft toys outer shell is made from 100% polyester, it is also stuffed with 100% polyester. The cord is predominately made from polyester & cotton. There is a header card attached.
- Keywords
-
- WOVEN
- OF POLYESTER
- WITH CORD
- WITH ROPE
- TOYS FOR DOGS
- FOR DOGS
- STUFFED
- 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 5 (b) - Has been used to identify the type of packaging: Header card. GIR 6 - has been used to classify the goods to subheading level 630790: Other than Floorcloths, dishcloths, dusters and similar cleaning cloths and life jackets and lifebelts. 8 DIGIT CODE 63079098: Other than elsewhere specified. 10 DIGIT CODE 6307909899: Other than nonwoven: Other than hand-made. Also classified in accordance with: General section XI note 7 Chapter 95 note 5 exclusion Harmonised System Explanatory Notes (HSEN) 6307