Information for ruling 600011179
This section is Advance Tariff Ruling
- Start date
- 28 Aug 2024
- Expiry date
- 27 Aug 2027
- Commodity code
- 6307901000 (opens in new tab)
- Description
- A cat toy for entertaining a domestic cat. It is made from a plush nylon material, in the design of a ladybird; it is red with black spots on a hanging tag. Packaged in cardboard carton.
- Keywords
-
- PET TOYS
- STUFFED ANIMAL TOYS
- OF NYLON
- ANIMAL TOYS
- PUT UP FOR RETAIL SALE
- WITH TEXTILE MATERIAL
- 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 6307 - Other made-up articles, including dress patterns. GIR 5(b) has been used to identify the type of packaging. Packed in a cardboard carton. GIR 6 has been used to classify this product by the terms of heading 630790: Other than, Floorcloths, dishcloths, dusters and similar cleaning cloths; Other than life jackets and lifebelts. 8 Digit code 63079010: Knitted or crocheted. Also classified in accordance with the Harmonised System Explanatory Notes to 6307.