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Information for ruling 600012095

This section is Advance Tariff Ruling

Start date
09 Jan 2025
Expiry date
08 Jan 2028
Description
A woven dog vest. This is made from a polyester textile . The product has a release Velcro fastening under the neck and body. There are reflective bands across the straps and along the border of the vest. Packed individually and boxed in cartons of 100. Available in different colours
Keywords
  • OF POLYESTER
  • OF PLASTIC
  • COATS
  • FOR PROTECTION
  • FOR ANIMALS
  • 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)) 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 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 5b has been used to identify the packaging 10 Digit code: 4201000090: Other than riding saddles, of leather, hand-made Also classified in accordance with: Harmonised System Explanatory Notes to heading 4201