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Information for ruling 600015436
This section is Advance Tariff Ruling
- Start date
- 30 Jun 2026
- Expiry date
- 29 Jun 2029
- Commodity code
- 6912008900 (opens in new tab)
- Description
- The item is a dog bowl for food and water. The round bowl has a glossy ruby red finish with gold details and a flanged base. The bowl is made from a composite material comprising of 60% recycled ceramics and 40% stoneware. The recycled ceramic component is derived from post-consumer ceramic waste and ceramic factories finalised broken pieces. This composition may include stoneware, porcelain, and earthenware. The materials are ground, blended, formed, and kiln-fired to produce the finished article. The bowl is designed for use as a feeding or watering vessel for dogs and is available in different colours and different sizes. Individually packaged in cardboard inner boxes and further packed into corrugated cardboard master cartons.
- Keywords
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- CERAMICS
- FOR DOGS
- BOWLS
- CERAMIC BOWLS
- 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 the product by the terms of heading 6912 - Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china. GIR 5b - Has been used to identify the type of packaging used - Packaged individually in cardboard inner boxes, packed into corrugated cardboard master cartons. 8 Digit code 6912008900 - Other than tableware and kitchenware; other than of common pottery, stoneware or earthenware or fine pottery. Also classified in accordance with: Chapter notes 1 to chapter 69. Harmonised System Explanatory Notes (HSEN’s) notes to chapter 69. Harmonised System Explanatory Notes (HSEN’s) notes to heading 6912.