Information for ruling 600013503
This section is Advance Tariff Ruling
- Start date
- 09 Sep 2025
- Expiry date
- 08 Sep 2028
- Commodity code
- 6307901000 (opens in new tab)
- Description
- A bed-style mattress designed specifically for dogs. Features a mattress with a foam and fibre fill and washable cover. The top surface is made from 100% knitted polyester, with the outer sides height of woven polycotton and the base is constructed from 100% woven polyester without a non-slip finish. The filling consists of polyfil and a polyurethane foam. Bed measuring: length - 100cm, width - 75cm and height - 12cm.
- Keywords
-
- WOVEN
- OF POLYESTER
- MATTRESSES
- FILLED
- MADE UP
- FOR DOGS
- KNITTED FABRICS
- NOT FOR FURNISHING
- POLYURETHANES
- PADDED
- 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 3B has been used as the top knitted polyester material is considered to be the essential character. GIR 6 has been used to classify this product by the terms of heading 630790 -Other than elsewhere specified. 8-digit code 63079010 - Knitted or crocheted Also classified in accordance with: Section XI Note 7 Harmonised System Explanatory Notes to heading 6307