Information for ruling 600010989
This section is Advance Tariff Ruling
- Start date
- 15 Jul 2024
- Expiry date
- 14 Jul 2027
- Commodity code
- 4201000090 (opens in new tab)
- Description
- A knitted dog jumper to be worn for added warmth, it is a fairisle design with a roll neck worn over the body and slipped on over the head with holes for the front legs. It is made from 100% acrylic, and packed in a paper bag for retail. Weight is 0.200kg.
- Keywords
-
- KNITTED
- PATTERNED
- ACRYLIC
- 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 (GIRs): GIR 1 has been used to classify this product by the terms of heading 4201 - Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle-cloths, saddlebags, dog coats and the like) of any material. GIR 5(b) has been used to identify the type of packaging. Packed in a paper bag. 10 Digit Code - 4201000090 Other than riding saddles, of leather, hand-made. Also classified in accordance with the Harmonised System Explanatory Notes (HSENs) to heading 4201.