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This section is Advance Tariff Ruling Information for ruling 600016013
- Start date
- 21 Jul 2026
- Expiry date
- 20 Jul 2029
- Commodity code
- 3924900090 (opens in new tab)
- Description
- The product is a shallow silicone hexagonal shaped licking mat designed for use by dogs. It is intended to hold wet food, soft treats, or pastes, allowing the dog to lick the contents from the surface. The mat incorporates raised patterned designs which help to slow the rate of feeding by making the food more difficult to access. The mat is a golden yellow colour representing a honeycomb shape with a bee near the middle. It is also designed to provide enrichment by keeping a dog occupied or distracted during use. The mat measures 17 cm x 15 cm x 1.6 cm. The mat has 6 suction caps on the underside to keep the mat securely in place. The licking mat is manufactured from BPA-free silicone. The product is supplied packaged in a cardboard wrap displaying the product details.
- Keywords
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- FEEDING
- SHAPED
- HEXAGONAL
- FOR PETS
- OF SILICONE
- PATTERNED
- 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)). General interpretative rules (GIR)s: GIR 1 - Has been used to classify this product by the terms of heading 3924 - Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics. GIR 5(b) Has been used to identify the type of packaging. It has a cardboard wrap displaying the product details. GIR 6 - Has been used to classify the goods to subheading level 392490 - Other than, tableware and kitchenware. 10 Digit Code - 3924900090 - Other than, ironing boards, including sleeve boards, whether or not freestanding, and legs and tops thereof. Also classified in accordance with:- The Harmonised System Explanatory Notes (HSENs) to heading 3924.