Information for ruling 600011052
This section is Advance Tariff Ruling
- Start date
- 04 Oct 2024
- Expiry date
- 03 Oct 2027
- Commodity code
- 6307909899 (opens in new tab)
- Description
- A collapsible black and grey double car seat for dogs made from polyester and PE. The car seat has a black woven polyester outer surface, with a grey woven polyester inner surface. The car seat has a removable cushion with foam padding. The cushion cover is made of grey woven polyester fabric on one side, and a black woven polyester fabric on the other side, the cover is also removeable for cleaning. It has a fastening strap to secure the seat within the car, there are also belt slits that make it possible to secure up to 2 dogs. There are pockets on the outside. The seat can collapse flat for easy storage. The car seat measures 80cm by 28cm by 39cm. It is packaged in a cardboard box for retail sale.
- Keywords
-
- FOR DOGS
- COLLAPSIBLE
- OF POLYESTER
- OF POLYETHYLENE
- CAR SEATS
- OF WOVEN TEXTILE MATERIAL
- WOVEN
- 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 6307: Other made-up articles, including dress patterns. GIR 3B - Has been used as the woven material is considered to be the essential character. GIR 5 (b) - Has been used to identify the type of packaging: Cardboard box GIR 6 - Has been used to classify the goods to subheading level 630790: Other than floorcloths, dishcloths, dusters and similar cleaning cloths: Other than Life jackets and lifebelts. 8 DIGIT CODE 63079098 : Other than elsewhere specified. 10 DIGIT CODE 6307909899: Other than Nonwovens: Other than hand-made. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) to Chapter 63 note 1 Harmonised System Explanatory Notes (HSEN) to heading 6307.