Information for ruling 600012372
This section is Advance Tariff Ruling
- Start date
- 18 Mar 2025
- Expiry date
- 17 Mar 2028
- Commodity code
- 6307909899 (opens in new tab)
- Description
- A circular pet bed made from woven polyester fabric, it is 50cm in diameter with raised sides measuring 20cm, there is a dip in the middle for the animal to lie in. The filling of the sides is made from polyester. The pet bed in grey in colour. Each pet bed has a hang tag; 8 beds are then packaged within a cardboard outer carton. The pet bed is intended for retail sale.
- Keywords
-
- FOR PETS
- FOR CATS
- OF TEXTILES
- BEDS
- OF WOVEN TEXTILE MATERIAL
- WOVEN
- PET BEDDING
- OF POLYESTER
- CUSHIONS
- 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 (GIR)s: GIR 1 - Has been used to classify this product by the terms of heading 6307: Other made-up articles, including dress patterns. GIR 3B - Has been used as the woven textile material is considered to be the essential character. GIR 5 (b) - Has been used to identify the type of packaging: A hang tag & a corrugated cardboard outer carton. GIR 6 - Has been used to classify the goods to subheading level 630790: Other than floorcloths, dishcloths, dusters and similar cleaning cloths; Other than life jackets and lifebelts. 8 DIGIT CODE 63079098: Other than elsewhere specified. 10 DIGIT CODE 6307909899: Other than nonwovens; Other than hand-made. Also classified in accordance with: Chapter 63 note 1 Harmonised System Explanatory Notes (HSEN) Chapter 63 general note (1) Harmonised System Explanatory Notes (HSEN) to heading 6307