Information for ruling 600014011
This section is Advance Tariff Ruling
- Start date
- 14 Nov 2025
- Expiry date
- 13 Nov 2028
- Commodity code
- 4201000090 (opens in new tab)
- Description
- A retractable metal dog lead with a handle. Features a metal snap hook for secure collar attachment. Maximum weight capacity: 10 kg. Extends up to approximately 1.2metres. Presented on a printed cardboard card designed for hanging for retail sale.
- Keywords
-
- LEASHES
- FOR DOGS
- WITH TEXTILE MATERIAL
- HOOKS
- OF METAL
- WITH HANDLE
- 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 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 identify the type of packaging. 10 Digit code 4201000090 - Other than riding saddles, of leather, hand-made Also classified in accordance with: Harmonised System Explanatory Notes to heading 4201