Information for ruling 600011342
This section is Advance Tariff Ruling
- Start date
- 26 Sep 2024
- Expiry date
- 25 Sep 2027
- Commodity code
- 3924900090 (opens in new tab)
- Description
- A personalised food bowl for dogs made from recycled plastic (RPET). The bottom of the bowl bears the inscription 'PAWS OFF FOOD FOR DEXTER'.
- Keywords
-
- HOUSEHOLD ITEMS
- PERSONALISED
- OF PLASTIC
- FOR DOGS
- BOWLS
- 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: Classification has been determined in accordance with the following: 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 6 Has been used to classify this product by the terms of heading 392490: Other than tableware, kitchenware. Also classified in accordance with: Harmonised System Explanatory Notes to heading 3924 (A) ( B) (C)