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Information for ruling 600013914

This section is Advance Tariff Ruling

Start date
14 Oct 2025
Expiry date
13 Oct 2028
Description
Stainless steel pet bowl measuring 25.5cm. Holds approx. 780ml. Bowl has a black rubber anti-slip rim. Bowl is designed to be used as a feeding bowl for any pet. An information sticker is attached to the inside of the bowl.
Keywords
  • FOR PETS
  • PUT UP FOR RETAIL SALE
  • OF STAINLESS STEEL
  • BOWLS
  • FOR ANIMALS
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. Information sticker attached to inside of bowl GIR 6 - Has been used to classify the goods to subheading level 732393 – of stainless steel 10 Digit Code 7323930090 – other than elsewhere specified in this heading Also classified in accordance with: Note 3 to Section XV Harmonized System Explanatory Notes (HSEN's) Note (A)(3) to heading 7323