Information for ruling 600010279
This section is Advance Tariff Ruling
- Start date
- 24 Apr 2024
- Expiry date
- 23 Apr 2027
- Commodity code
- 6307909899 (opens in new tab)
- Description
- A seat cover used for securing/restraining a dog or other animal in the back of a car whilst travelling. It opens up and attaches to the car seat where it is secured, with leads attached for securing the animal. It is zipped at the ends for easy access to the animal. Packaged in a plastic bag. It is made from 93% nylon, 3% cotton, 2% plastic rubber and 2% zinc alloy for the clips. It is a navy blue colour. It is packaged in a plastic bag.
- Keywords
- FOR CATS WITH STRAP HARNESS FOR DOGS PUT UP FOR RETAIL SALE FOR TRANSPORT OF LIVE ANIMALS
- 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)). General Interpretative Rules (GIRs): GIR 1 has been used to classify the goods to subheading level 6307 - Other made-up articles, including dress patterns. GIR 5(b) has been used to identify the type of packaging. Product is packed in a clear plastic bag. GIR 6 has been used to classify the goods to subheading level 630790 - Other than floor cloths, 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: The Harmonised System Explanatory Notes (HSENs) to heading 6307.