Information for ruling 600009694
This section is Advance Tariff Ruling
- Start date
- 27 Feb 2024
- Expiry date
- 26 Feb 2027
- Commodity code
- 4201000090 (opens in new tab)
- Description
- Products are protective boots for dogs in the colour black. They are made from Synthetic Leather, Polyester mesh, PVC Oxford fabric, Nylon webbing, Nylon hook and loop and TPR outsole. Designed to protect the dogs feet from stony, hot, salty or gritty ground. Product comes in 8 different sizes, ranging from XS to XL, and is packaged in a cardboard box contain 2 boots.
- Keywords
-
- OF TPR
- SHOES
- SYNTHETIC LEATHER
- RANGE OF SIZES
- OF POLYESTER
- BOOTS
- 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 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 4201 - Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle-cloths, saddlebags, dog coats and the like), of any material. GIR 5b - has been used to identify the type of packaging as in a cardboard box containing 2 boots. 10 Digit Code 4201000090 Other than riding saddles, of leather, hand-made Also classified in accordance with: The Harmonized System Explanatory Notes (HSENs) to heading 4201