Information for ruling 600009703
This section is Advance Tariff Ruling
- Start date
- 27 Mar 2024
- Expiry date
- 26 Mar 2027
- Commodity code
- 6307909899 (opens in new tab)
- Description
- A car seat cushion made from 100% polyester, designed for use with pets to secure them during car journeys. The cushion comes with a belt slit to allow the pet to be buckled up with 2 loops to attach to the seat. There is also a removable cover made from paper. The car seat cushion is of woven textile material and is machine made. Product is available in two sizes for single or double seats and is packaged in a carton.
- Keywords
- MACHINE-MADE CAR SEATS OF POLYESTER FOR PETS FOR DOGS WOVEN
- 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 6307 - Other made-up articles, including dress patterns. GIR 5 (b) has been used to identify the type of packaging as a carton 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 in surgical procedures; Other than protective face masks 10 Digit Code: 6307909899 - Other than nonwovens; Other than hand-made. Also classified in accordance with: Note 1 to chapter 63 Harmonised System Explanatory Notes (HSEN)s to heading 6307