Information for ruling 600010484
This section is Advance Tariff Ruling
- Start date
- 31 May 2024
- Expiry date
- 30 May 2027
- Commodity code
- 4421999999 (opens in new tab)
- Description
- Product is a wooden chew stick for dogs. They are made of olive branches that are sanded down with sandpaper to remove sharp edges. It is then dipped in olive oil with no additives or preservatives. Intended to be chewed by dogs to enhance dental health. They are packaged in foil or plastic to stop olive oil from leaking and the packaged in a box.
- Keywords
-
- SANDED
- OLIVE OIL
- WOODEN
- TOYS FOR DOGS
- FOR DOGS
- ARTICLES OF WOOD
- 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 4421 – Other articles of wood GIR 3B - has been used as the olive branch is considered to be the essential character, rather than the olive oil. GIR 5b - has been used to identify the type of packaging as wrapped in foil or plastic and packaged in a box. GIR 6 - has been used to classify the goods to subheading level 442199 Other than clothes hangers and coffins; Other than of bamboo. 8 Digit Code 44219999 Other than of fibreboard 10 Digit Code 4421999999 Other then ironing boards, including sleeve boards, whether or not free standing, and legs and tops thereof; Other than wood in the form of logs or squared logs with simple process in the surface, carved or finely threaded or painted, does not have significant added-value and no significant change in shape. Also classified in accordance with: The Harmonized System Explanatory Notes (HSENs) to 4421