Information for ruling 600010916
This section is Advance Tariff Ruling
- Start date
- 06 Sep 2024
- Expiry date
- 05 Sep 2027
- Commodity code
- 3924900090 (opens in new tab)
- Description
- Lightweight, easy to move steps. It is for internal use, the step is used by pets to access beds, sofas or chairs. The foam step is made from 100% polyurethane, the knitted removeable green cover has a zip opening and is made from 80% cotton & 20% polyester. The dimensions are approx. 456mm x 466mm x 366mm. It is packaged within a cardboard box and put up for retail sale.
- Keywords
-
- KNITTED FABRIC
- FOR PETS
- OF POLYURETHANE
- WITH ZIP FASTENER
- PUT UP FOR RETAIL SALE
- OF COTTON
- OF POLYESTER
- STEPS
- 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 3924: Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics. GIR 3B - Has been used as the foam insert is considered to be the essential character. 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 392490: Other than tableware and kitchenware. 10 DIGIT CODE 3924900090: Other than ironing boards, including sleeve boards, whether or not free standing, and legs and tops thereof. Also classified in accordance with: General section Chapter 39 note 1 Harmonised System Explanatory Notes (HSEN) to heading 3924