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This section is Advance Tariff Ruling Information for ruling 600016057

Start date
12 Aug 2026
Expiry date
11 Aug 2029
Description
The product is a cat exercise wheel. The running wheel is made from a white Acrylonitrile Butadiene Styrene (ABS); supported by four plastic legs, two smaller plastic support legs, six plastic skate wheels fitted with six metal bearings that are supported by six metal bars and twelve Ethylene-Vinyl Acetate (EVA) self-adhesive pads attached to the running surface. It has an external diameter of 129.54 cm, an internal diameter of 122 cm, a running track width of 31.75 cm and a total weight of 14.7 kg. The exercise wheel operates by allowing the cat to run on the rotating wheel to provide physical exercise indoors. The product is packaged in cardboard boxes.
Keywords
  • OF ACRYLONITRILE BUTADIENE STYRENE
  • EXERCISE WHEEL
  • FOR PETS
  • FOR CATS
  • OF PLASTIC
  • PET TOYS
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 3926: Other articles of plastics and articles of other materials of headings 3901 to 3914. GIR 5 (b) - Has been used to identify the type of packaging – Cardboard boxes. GIR 6 - Has been used to classify the goods to subheading level 392690: Other than elsewhere specified. 8-Digit Code - 39269097: Other than Perforated buckets and similar articles used to filter water at the entrance to drains; Other than Protective face shields/visors. 10-Digit Code - 3926909790: Other than elsewhere specified. Also classified in accordance with: Chapter 39 note 1 Chapter 95 note 5 Harmonised System Explanatory Notes (HSEN) to heading 3926.