Information for ruling 600009795
This section is Advance Tariff Ruling
- Start date
- 06 Feb 2024
- Expiry date
- 05 Feb 2027
- Commodity code
- 9601900000 (opens in new tab)
- Description
- A Buffalo horn, used as a chewing toy/snack for dogs. Packaged in a plastic bag.
- Keywords
-
- HORNS, ANIMAL
- CHEWING-TOYS
- FOR DOGS
- PUT UP FOR RETAIL SALE
- 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 or chapter of the Goods Classification Table (Reg 3(1)(b)) Classification has been determined in accordance with the following: General Interpretative Rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 9601: Worked ivo-ry, bone, tortoiseshell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these materials (including arti-cles obtained by moulding) GIR 5b Has been used to identify the type of packaging. GIR 6 Has been used to classify this product by the terms of heading 960190: Other than worked ivory and articles of ivory Also classified in accordance with: Harmonised System Explanatory Note (D) to heading 0507 Harmonised System Explanatory Note to heading 9601