Information for ruling 600012826
This section is Advance Tariff Ruling
- Start date
- 24 Jun 2025
- Expiry date
- 23 Jun 2028
- Commodity code
- 6307901000 (opens in new tab)
- Description
- Product is a cat scratch post made from wood, knitted polyester plush (covers the bottom and the tip of the scratching post), cardboard, jute rope (which covers the pole and is the main scratching part of the scratching post) and nails. It doesn't haven't any platforms or beds. It comes in two different colours which have the exact same composition and are only different in colour. The scratching post measures 38 x 38cm and is 62cm tall.
- Keywords
-
- OF POLYESTER
- SCRATCHING POST
- FOR CATS
- PLUSH FABRICS
- KNITTED FABRICS
- OF TEXTILE MATERIALS
- CAT-SCRATCHERS
- OF JUTE
- 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 of 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 polyester plush is considered to be the essential character as it covers the largest area. GIR 6 - has been used to classify the goods to subheading level 630790 Other than floorcloths, dishcloths, dusters and similar cleaning cloths and lifejackets and lifebelts. 8 Digit Code 63079010 Knitted or crocheted. Also classified in accordance with: Section note 7 to section XI Subheading note 2 to chapter 63 – refers to section note 2 of section XI The Harmonized System Explanatory Notes (HSENs) to heading 6307