Information for ruling 600015078
This section is Advance Tariff Ruling
- Start date
- 08 Apr 2026
- Expiry date
- 07 Apr 2029
- Commodity code
- 4602199090 (opens in new tab)
- Description
- A multi-level tower and platform designed specifically for cats. It is intended that cats play, scratch and snooze on it. The product includes an upper basket, a lower tunnel and a scooped platform designed to go in the middle of the tower; all made from woven water hyacinth. The tower has a middle platform and base, both made from plywood and covered with knitted polyester fabric. There are 3 lower posts and one middle post all made from jute paper. The tower is a deep natural brown/natural brown in appearance with two white pads designed to fit into the upper basket and the scooped platform. A small pom-pom toy is included with the product, designed to be attached to the upper basket. Product dimensions: H122 x W56 x D56 cm approx. The product is required to be assembled by the end customer. The product is individually packed in boxes for sale in retail shops.
- Keywords
-
- OF VEGETABLE ORIGIN
- OF PLAITING MATERIALS
- WOVEN
- BASKETS
- BRAIDED
- FOR PETS
- 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 4602 - Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 4601; articles of loofah GIR 2A - Has been used as the goods are unassembled. GIR 3C - Has been used as it is considered there is no essential character and therefore has been classified to last in numerical order within the tariff. GIR 5 (b) - Has been used to identify the type of packaging. Product is individually packed into boxes for sale in retail shops. GIR 6 - Has been used to classify the goods to subheading level - 4602 19 other than elsewhere specified in this heading 8 Digit Code 4602 1990 – Other than straw envelopes for bottles 10 Digit Code 4602 1990 90 – other than hand-made Also classified in accordance with: Note 1 to Chapter 46 Harmonized System Explanatory Notes (HSENs) to Heading 4602