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This section is Advance Tariff Ruling Information for ruling 600016578

Start date
13 Nov 2026
Expiry date
12 Nov 2029
Description
A retractable neon coloured textile leash with a plastic housing. Suitable for animals up to the max weight of 25 kg. The leash is 8 m in length and is constructed from flat nylon tape, it features a braking mechanism for adjustable length. There is a metal snap hook at the end to secure to a collar or harness. Product weight: 440g approx.
Keywords
  • LEAD
  • RETRACTABLE
  • SNAP CLIPS
  • FOR PETS
  • TAPE
  • LEASHES
  • OF METAL
  • HOOKS
  • NYLON
  • FOR ANIMALS
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 4201: Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle-cloths, saddlebags, dog coats and the like), of any material. 10 Digit Code 4201000090: Other than riding saddle, of leather, hand-made. Also classified in accordance with: Harmonized System Explanatory Notes (HSEN’s) to heading 4201