Skip to main content
Back

Information for ruling 600013913

This section is Advance Tariff Ruling

Start date
10 Oct 2025
Expiry date
09 Oct 2028
Description
Stainless steel pet bowl. The size of this product is 21cm and it holds 1200ml. It is designed for all types of pet feeding. It has a sticker label stuck on the inside base of the bowl.
Keywords
  • FOR PETS
  • PUT UP FOR RETAIL SALE
  • OF STAINLESS STEEL
  • BOWLS
  • OF STEEL
  • STAINLESS STEELS
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 7323 “Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel.” GIR 5 (b) - Has been used to identify the type of packaging. GIR 6 - Has been used to classify the goods to subheading level 732393 “Of stainless steel.” 10 DIGIT CODE 7323930090 “Other than ironing boards, including sleeve boards, whether or not free standing, and legs, tops and iron rests thereof.” Also classified in accordance with: Note 3 to section XV Harmonised System Explanatory notes A (3) to Heading 7323