Information for ruling 600012829
This section is Advance Tariff Ruling
- Start date
- 17 Apr 2025
- Expiry date
- 16 Apr 2028
- Commodity code
- 6307901000 (opens in new tab)
- Description
- Product is a sniffing carpet, intended for rodents to sniff and dig for food in the folds of the fabric. It is made from two different lengths of knitted polyester that create a tasselled appearance. The bottom has rubber dots on it to make it non slip. It measures 33 x 40cm. It is handmade.
- Keywords
-
- FOR PETS
- MADE UP
- CARPETS
- MATS
- OF POLYESTER
- FOR RODENTS
- 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 Knited 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