Information for ruling 600009793
This section is Advance Tariff Ruling
- Start date
- 07 Feb 2024
- Expiry date
- 06 Feb 2027
- Commodity code
- 6307909899 (opens in new tab)
- Description
- A transportation device used for cats and dogs. This is designed to be fitted into a car and placed onto a car seat. The device has straps to be attached to the car seat. There is a lead on the inside, which is attached to the animals collar to secure the animal in place. The item is made of woven textile material which is structures around a frame which is foldable.
- Keywords
-
- HARNESS
- FOR CATS
- OF WOVEN TEXTILE MATERIAL
- FOR TRANSPORT OF LIVE ANIMALS
- PUT UP FOR RETAIL SALE
- FOR DOGS
- 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 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 nonwovens; Other than hand-made Also classified in accordance with: Note 7 to Section XI Harmonised System Explanatory Notes (HSEN)s to Heading 6307