Information for ruling 600010309
This section is Advance Tariff Ruling
- Start date
- 03 Jun 2024
- Expiry date
- 02 Jun 2027
- Commodity code
- 6307901000 (opens in new tab)
- Description
- A blue motion-activated dog toy. The dog toy has a shark design, and is made of knitted polyester with polyester stuffing. The shark contains a voice box and a battery powered motor. The shark has a dorsal and tail fin. The shark has two eyes with a black border around the edge of the eyes, and black pupils. The shark has a red mouth with a black border around the outside. The shark has white teeth. The shark can be opened partially, and the opening is secured by two white Velcro straps. The shark uses three AAA batteries. Packaged in a cardboard and paper box.
- Keywords
-
- DOG TOY
- BLUE
- STUFFED ANIMAL TOYS
- OF POLYESTER
- SOUND EFFECTS
- KNITTED OR CROCHETED
- SHARKS
- OF TEXTILE MATERIALS
- STUFFED
- 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 63079010 – Knitted or crocheted Also classified in accordance with: Note 7 to Section XI Note 1 to Chapter 63 Harmonised System Explanatory Notes (HSEN)s to Chapter 63 Harmonised System Explanatory Notes (HSEN)s to Heading 6307