Information for ruling 600009700
This section is Advance Tariff Ruling
- Start date
- 19 Apr 2024
- Expiry date
- 18 Apr 2027
- Commodity code
- 6307909899 (opens in new tab)
- Description
- A woven black and white enclosed car seat made of polyester and PVC. The cushion consists of a polyester outer surface with polypropylene cotton padding. The cushion is enclosed by mesh on four sides. There are three zips on the car seat, one on the mesh and two at the sides of the car seat. The enclosed car seat measures 44 by 37 by 40 cm. The enclosure has two straps for securing the car seat and a belt slit for securing the dog. Machine-made. Packaged in a cardboard box.
- Keywords
- OF POLYESTER OF TEXTILE MATERIAL COLLAPSIBLE FOR DOGS BLACK WITH OPEN MESHES
- 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