Information for ruling 600010763
This section is Advance Tariff Ruling
- Start date
- 12 Jul 2024
- Expiry date
- 11 Jul 2027
- Commodity code
- 6307909899 (opens in new tab)
- Description
- A textile semi-enclosed shelter with mattress for cats and dogs, that resembles a dog kennel. The enclosure is made from a grey patterned, water repellent, woven polyester fabric. The mattress inside the pet house is made from the same material, the mattress is removable for easy cleaning, both the enclosure and mattress are padded with foam. The back of the pet house has a zip fastening which can be opened. The house and mattress outer surface are made from 70% polyester and 30% polypropylene. The foam filling is 100% polyurethane. The medium size shelter measures externally 42cm x 48cm x 38cm, the mattress measures 38cm x 44cm x 4cm. It is packaged within a cardboard box for retail sale.
- Keywords
-
- FOR PETS
- OF POLYESTER
- OF WOVEN TEXTILE MATERIAL
- STUFFED
- WOVEN
- POLYPROPYLENE
- PET BEDDING
- OF POLYURETHANE
- FOR CATS
- PUT UP FOR RETAIL SALE
- FOR DOGS
- 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 (GIR)s: GIR 1 - Has been used to classify this 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: Cardboard box. 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 63079098: Other than elsewhere specified. 10 DIGIT CODE 6307909899: Other than nonwoven; Other than hand-made. Also classified in accordance with: General section XI note 1 Harmonised System Explanatory Notes (HSEN) to Chapter 63 note 1