Information for ruling 600015014
This section is Advance Tariff Ruling
- Start date
- 18 Feb 2026
- Expiry date
- 17 Feb 2029
- Commodity code
- 4201000090 (opens in new tab)
- Description
- Hoof boots are designed to protect horses’ hooves during exercise and to provide support during rehabilitation. Made from polyurethane thermoplastic, with metal screw components and a cushion of ethylene vinyl acetate foam for enhanced comfort, the boots are securely strapped onto the horse’s hooves to offer protection during riding and hacking. Each pair is packaged in a net bag and then placed inside a cardboard box.
- Keywords
-
- OF METAL
- THERMOPLASTIC POLYURETHANE
- ETHYLENE-VINYL ACETATE FOAM
- FOR HORSES
- OF PLASTICS
- FOR PROTECTION
- SADDLERY GOODS
- FOR ANIMALS
- BOOTS
- 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: net bag and cardboard carton 10 Digit code 4201000090 - Other than riding saddles, of leather, hand-made Also classified in accordance with: Harmonised System Explanatory Notes to heading 4202