Information for ruling 600010764
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 pet kennel with mattress that can be used as a resting place for cats and dogs. It is made from grey polyester fabric with water repellent properties. Both the kennel and mattress are padded with foam. The kennel and mattress outer surface are made from 70% polyester and 30% polypropylene. The foam filling is 100% polyurethane. The roof of the pet kennel has a zip fastening allowing it to be opened or detached entirely, the mattress is removeable for easy cleaning. The medium size exterior measures 38cm x 44cm x4 5cm, the mattress measures 40cm x 34cm x 4cm. It is packaged in a cardboard box and is put up for retail sale.
- Keywords
-
- FOR PETS
- OF WOVEN TEXTILE MATERIAL
- STUFFED
- WOVEN
- PET BEDDING
- OF POLYESTER
- OF POLYPROPYLENE
- 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