Information for ruling 600013991
This section is Advance Tariff Ruling
- Start date
- 06 Nov 2025
- Expiry date
- 05 Nov 2028
- Commodity code
- 4201000090 (opens in new tab)
- Description
- A textile dog leash of a length of 10m. Constructed to for dogs up to 35kg in weight. Available in black, red, and blue. Packaged in plastic with a card backing
- Keywords
-
- FOR SADDLERY
- FOR DOGS
- LEASHES
- WITH TEXTILE MATERIAL
- 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 to Heading 4201 - Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle-cloths, saddlebags, dog coats and the like), of any material GIR 5B has been used to determine the packaging - Plastic sleeve with a card backing for transport and storage 10 Digit Code - 4201000090 - Other than riding saddles, of leather, hand-made Also classified in accordance with: Harmonised System Explanatory Note (HSEN) to heading 4201