Information for ruling 600014908
This section is Advance Tariff Ruling
- Start date
- 27 Mar 2026
- Expiry date
- 26 Mar 2029
- Commodity code
- 5609000000 (opens in new tab)
- Description
- Cat furniture (multi-level activity centre) comprising a cubed enclosed cave, two elevated platforms, vertical scratch posts and removable foam-filled cushions. The article is designed for domestic cats to climb, scratch, rest and sleep. The structural frame and panels are manufactured from laminated board. The vertical posts are wrapped with jute cord. Certain scratching surfaces are covered with sisal fabric. Platforms and cushions are covered with knitted plush textile material. It is packaged in cardboard boxes
- Keywords
-
- OF JUTE
- OF ROPE
- FOR CATS
- CAT TREE
- FOR PETS
- OF WOOD
- PLUSH KNITTINGS
- 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