Information for ruling 600014892
This section is Advance Tariff Ruling
- Start date
- 28 Mar 2026
- Expiry date
- 27 Mar 2029
- Commodity code
- 5609000000 (opens in new tab)
- Description
- The product is a three-level cat tree constructed primarily from paper rope, with additional materials including wood (particle board and plywood), knitted polyester fabric, and iron. The first level is a circular wooden platform measuring 36 × 36 × 2 cm, covered with knitted plush fabric. The second and third levels consist of paper rope baskets measuring 37 × 37 × 12.5 cm and 42 × 42 × 15 cm respectively, each fitted with a removable knitted polyester fabric cushion. The structure is supported by a square particle board base measuring 49 × 49 × 5.5 cm, covered with knitted plush fabric. The levels are supported by metal posts wrapped in paper rope. The product is packaged in cardboard boxes.
- Keywords
-
- OF POLYESTER
- OF ROPE
- FOR CATS
- FOR PETS
- KNITTED FABRICS
- PLYWOOD
- CAT TREE
- OF IRON
- OF WOOD
- 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: Classification has been determined in accordance with the following: General interpretative rules (GIR’s): GIR 1 - Has been used to classify this product by the terms of heading 5609: Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included GIR 3b Has been used as the paper rope is the essential character. GIR 5b Has been used to identify the type of packaging: Packaged in cardboard boxes. Also classified in accordance with: Harmonised System Explanatory Notes to heading 5609