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Information for ruling 600009602

This section is Advance Tariff Ruling

Start date
05 Feb 2024
Expiry date
04 Feb 2027
Description
Product is a sealed bag of rabbit ears with fur. It is intended for use as a dog chew to clean teeth and is given as part of a balanced diet. It is not suitable for human consumption as it does not meet human consumption standards. It is comprised of 100% rabbit ears which have been hot air dried. Packaged in sealed bags or 2 or 20 ears which weighs 5kg.
Keywords
  • FOR ANIMAL CONSUMPTION
  • RABBITS
  • UNFIT FOR HUMAN CONSUMPTION
  • FOR DOGS
  • DRIED
  • RABBIT MEAT
  • RANGE OF SIZES
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 of 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 0511 - Animal products not elsewhere specified or included; dead animals of chapter 1 or 3, unfit for human consumption. GIR 5b - has been used to identify the type of packaging as in a sealed bag of 2 or 20 ears. GIR 6 - has been used to classify the goods to subheading level 051199 Other than bovine semen; Other than products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of chapter 3; 8 Digit Code 05119985 Other than sinews or tendons; parings and similar waste of raw hides or skins and natural sponges of animal origin; 10 Digit Code 0511998590 Other than mammalian semen, mammalian ova and mammalian embryos. Also classified in accordance with: Chapter note 1 to chapter 23 The Harmonized System Explanatory Notes (HSENs) to heading 0511