Information for ruling 600010577
This section is Advance Tariff Ruling
- Start date
- 21 Oct 2024
- Expiry date
- 20 Oct 2027
- Commodity code
- 6307901000 (opens in new tab)
- Description
- A dog toy in the shape of a rabbit, with an outer of knitted faux fur made from 100% polyester and woven cotton fabric, and the product is stuffed with PET recycled plastic bottles. The face, feet and paws are also made of 100% polyester. The product is made from 85% knitted and 15% woven material. The toy is a combination of machine and hand-made with manually operated sewing machines and has a squeaker inside it. Product packaged with a cardboard swing ticket.
- Keywords
-
- OF COTTON
- OF POLYESTER
- WITH SQUEAKER
- TOYS
- FOR PETS
- STUFFED ANIMAL TOYS
- KNITTED
- WOVEN FABRICS
- WITH RECYCLED PLASTICS
- PET TOYS
- Justification
- Legal 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)) Classification has been determined in accordance with the following: General Interpretative Rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 6307: Other made-up articles, including dress patterns GIR 5(b) Has been used to identify the type of packaging. as with a cardboard swing ticket. GIR 6 has been used to classify this product by the terms of heading 630790: Other than elsewhere specified. 8 Digit code 63079010: Knitted or crocheted Also classified in accordance with: Harmonised System Explanatory Notes to heading 6307