Information for ruling 600012903
This section is Advance Tariff Ruling
- Start date
- 01 Jul 2025
- Expiry date
- 30 Jun 2028
- Commodity code
- 6307901000 (opens in new tab)
- Description
- Pet Toy Plush sloth toy for puppies. Made from knitted polyester and contains batteries to simulate heartbeat. Grey with blue and green stripped night cap. The sloth is sleeping on its belly. Blue patch heart on the side with a heartbeat line symbol. Velcro opening on underbelly that contains a plastic red heart, which when pressed vibrates to simulate heartbeat. Measurements: 34 cm
- Keywords
-
- TEXTILE ARTICLES
- PET TOYS
- OF POLYESTER
- BATTERY OPERATED
- PLUSH FABRICS
- KNITTED
- 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 or 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 floorcloths, dishcloths, dusters and similar cleaning cloths and life jackets and lifebelts 8 Digit Code 63079010 – Other; Knitted or crocheted Also classified in accordance with: Chapter 63 Notes 1 and 7 Harmonised System Explanatory Notes (HSENs) to 6307