Information for ruling 600012830
This section is Advance Tariff Ruling
- Start date
- 06 Jun 2025
- Expiry date
- 05 Jun 2028
- Commodity code
- 6307909899 (opens in new tab)
- Description
- Product is a box of 110 catnip filled mouse shaped cat toy with a tail. It is made from woven polyester with a printed design of mice, stuffed with catnip and a polyester tail. The catnip makes a noise when the cat plays with it. Toy measures 7.5cm. It is machine made and handled by hand. There are 5 different printed mice with different coloured tails, all of which are made exactly the same with the same materials, sold in a open box of 110 pieces so a customer can pick one or more.
- Keywords
-
- WOVEN
- OF POLYESTER
- OF DIFFERENT COLOURS
- WITH WOVEN FABRIC
- FOR CATS
- CATS
- 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 woven polyester is considered to be the essential character. GIR 5b - has been used to identify the type of packaging as sold in a box of 110 where a customer can reach in a pick 1 or more. GIR 6 - has been used to classify the goods to subheading level 630790 Other than floor cloths, dishcloths, dusters 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 of fabrics of heading 5603, of a kind used during surgical procedures and protective facemasks. 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 Chapter note 5 to heading 9503 – excludes product The Harmonized System Explanatory Notes (HSENs) to heading 6307