Information for ruling 600010761
This section is Advance Tariff Ruling
- Start date
- 16 Jul 2024
- Expiry date
- 15 Jul 2027
- Commodity code
- 6307909899 (opens in new tab)
- Description
- A seat cover used for securing and restraining a dog or other animal in the back of a car or in a car boot as a container for pets whilst travelling. The car seat cover can be used as a harness container to transport dogs and other pets. It has the straps to keep the carrier firmly secure in place The device contains leads, which are attached to the animal’s collar to secure the animal in place It is made from 97% nylon and 3% of other materials such zinc alloy clips and is made from Oxford fabric which is a woven textile Packaged in a plastic bag
- Keywords
-
- HARNESS
- FOR CATS
- FOR TRANSPORT OF LIVE ANIMALS
- FOR ANIMALS
- FOR DOGS
- WITH STRAP
- 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 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