Information for ruling 600015515
This section is Advance Tariff Ruling
- Start date
- 29 Apr 2026
- Expiry date
- 28 Apr 2029
- Commodity code
- 5609000000 (opens in new tab)
- Description
- The product is a scratch post for cats to scratch and play, it is made from E1 grade 1.2cm particle board, D4.5cm paper tube, white 4mm sisal rope and 100% knitted brown polyester fur base with a fur ball attached. It comes unassembled flat packed. Weight capacity-: 1.5 Kg Dimensions: 10L x 32W x 36.5H (cm). Production process: inspection of raw materials, cutting and woodworking, stapling of the paper tube, application of twine and fur wrapping, inspection of sisal and the finished product, followed by inner box packing, multi‑unit packaging. Composition: Polyester - 2.0%, Paper - 17.0%, Sisal – 11.0%, Chipboard – 65.0%, Plastic + metal – 5.0%
- Keywords
-
- OF POLYESTER
- KNITTED
- OF ROPE
- FOR CATS
- CAT TREE
- OF SISAL
- 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 5609 - Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included GIR 2A - has been used as the goods are unassembled. GIR 3B - has been used as the sisal scratching post is considered to be the essential character Also classified in accordance with: Harmonised System Explanatory Notes (HSENS) to heading 5609