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Information for ruling 600014970

This section is Advance Tariff Ruling

Start date
11 Feb 2026
Expiry date
10 Feb 2029
Description
A dog robe, used to absorb water after water activities and to keep the dog dry whilst on walks. The item has a hood with ears and and it is structured to fit the body of the dog. The product is made from knitted polyester and polyamide. It is packed into a plastic bag.
Keywords
  • OF POLYESTER
  • ABSORBENT
  • PUT UP FOR RETAIL SALE
  • TEXTILE ARTICLES
  • TEXTILES AND TEXTILE ARTICLES
  • MICROFIBRES
  • FOR DOGS
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)) 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 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 identify the packaging 10 Digit code 4201000010: Other than riding saddles, of leather, hand-made Also classified in accordance with: Harmonised System Explanatory Notes to heading 4201