Information for ruling 600012827
This section is Advance Tariff Ruling
- Start date
- 29 Apr 2025
- Expiry date
- 28 Apr 2028
- Commodity code
- 6307909899 (opens in new tab)
- Description
- Product is a squeaky monkey dog toy. It is made from a polypropylene p(p) fibre filling, polyester non-woven inner core, covers of woven polyester bejirog and polyester super soft knitted fabric, polyester thread, bands and rope and a polypropylene squeaker. The woven polyester bejirog is the main part of the cover and has the highest percentage and so is seen as the essential character. The monkey is machine made.
- Keywords
-
- WOVEN
- OF POLYESTER
- WITH SQUEAKER
- TOYS FOR DOGS
- FOR DOGS
- WITH WOVEN FABRIC
- 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 main cover – woven polyester bejirog is considered to be the essential character. GIR 6 - has been used to classify the goods to subheading level 630790 Other than floor cloths, dishcloths, duster and similar cleaning cloths and life jackets and lifebelts 8 Digit Code 63079098 Other than knitted or crocheted; other than of felt; other than single-use drapes made up or fabrics of heading 5603, of a kind used during surgical procedures or protective face masks. 10 Digit Code 6307909899 Other than nonwovens; other than handmade. Also classified in accordance with: Chapter note 1 to chapter 63 Section note 7 to section XI Subheading note 2 to chapter 63 Chapter note 5 to chapter 95 – excludes product The Harmonized System Explanatory Notes (HSENs) to heading 6307