Information for ruling 600012828
This section is Advance Tariff Ruling
- Start date
- 29 Apr 2025
- Expiry date
- 28 Apr 2028
- Commodity code
- 6307901000 (opens in new tab)
- Description
- Product is a sniffing ball, intended for dogs to sniff and search for food in the folds of the fabric with its snout and paws and slow down its eating. It is made from two different lengths of knitted polyester that create a tasselled appearance. It measures 15cm in diameter. It is handmade.
- Keywords
-
- FOR PETS
- OF POLYESTER
- MADE UP
- KNITTED
- BALLS
- TOYS FOR DOGS
- FOR DOGS
- KNITTED OR CROCHETED
- 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 6 - has been used to classify the goods to subheading level 630790 Other than floor cloths, dishcloths, dusters and similar cleaning cloths or life jackets and lifebelts. 8 Digit Code 63079010 Knitted or crocheted. Also classified in accordance with: Chapter note 1 to chapter 63 Section note 7 to section XI The Harmonized System Explanatory Notes (HSENs) to heading 6307