Information for ruling 600009698
This section is Advance Tariff Ruling
- Start date
- 26 Apr 2024
- Expiry date
- 25 Apr 2027
- Commodity code
- 6307909899 (opens in new tab)
- Description
- A woven black and white collapsible rectangular car seat for dogs made of polyester and PE. The exterior of the car seat is black with a white interior. The cushion at the bottom of the car seat is made of PE and is removable through a Zip on one side. The car seat has a belt slit for securing a dog and straps to secure the car seat. The car seat has net pockets on the outside of the car seat. The car seat measures 45 x 28 x 40cm. Machine-made. Packaged in a cardboard box.
- Keywords
-
- OF POLYESTER
- OF TEXTILE MATERIAL
- BLACK
- WHITE
- COLLAPSIBLE
- Justification
- Classification has been determined in accordance with: 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 the 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 used GIR 6 has been used to classify the goods to subheading level 630790 – Other than floorcloths, dishcloths, dusters and similar cleaning cloths; Other than life jackets and lifebelts 8-Digit code 63079098 – Other than knitted or crocheted; Other than of felt; Other than single-use drapes made up of fabrics of heading 5603, of a kind used during surgical procedures; Other than protective face masks 10-Digit code 6307909899 – Other than non-wovens; Other than hand-made Also classified in accordance with: Note 1 to Chapter 63 Note 7 to Section XI Harmonised System Explanatory Notes (HSEN)s to Chapter 63 Harmonised System Explanatory Notes (HSEN)s to Heading 6307