Information for ruling 600011046
This section is Advance Tariff Ruling
- Start date
- 04 Oct 2024
- Expiry date
- 03 Oct 2027
- Commodity code
- 3924900090 (opens in new tab)
- Description
- Hygienic training pads for dogs. They are intended for single use for absorbing and binding aqueous solutions. They can be placed within animal baskets or aid house training. The pads are multi-layered, consisting of various constituents, including superabsorbent polymer (SAP), cellulose fibres & wood pulp. The underside is constructed of plastic film and the top if made from non-woven fabric, it has a sealed rim to prevent liquids from leaking. Each pad has an absorptive capacity of 410ml/sqm. The individual pads measure 30cm x 50cm in size, there are 7 pads in each packet. They are packaged within a plastic bag for retails sale.
- Keywords
-
- OF SAP
- SUPERABSORBENT POLYMERS
- FOR DOGS
- WOOD PULP
- OF POLYETHYLENE
- MULTILAYERED
- ABSORBENT
- DISPOSABLE
- FOR ANIMALS
- PADS
- OF NONWOVEN
- TRAINING PADS
- OF PLASTIC
- 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 3B - Has been used as the superabsorbent polymer is considered to be the essential character. GIR 5 (b) - Has been used to identify the type of packaging: Plastic bag. 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 free standing, and legs and tops thereof. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) to Chapter 39. Harmonised System Explanatory Notes (HSEN) to heading 3924