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Information for ruling 600011053

This section is Advance Tariff Ruling

Start date
04 Oct 2024
Expiry date
03 Oct 2027
Description
A 16cm diameter ceramic dog bowl, it can hold 0.8L. The sample received has a grey exterior surface, there is small message in white on the side surrounded by a white rectangle. The inner surface of the bowl is grey in colour and has an image of a fox on the base. There is a sticker with information about the product on the bottom. Packaged in a cardboard box, for retail sale.
Keywords
  • FOR DOGS
  • PUT UP FOR RETAIL SALE
  • CERAMICS
  • FOR PETS
  • BOWLS
  • CERAMIC BOWLS
  • EARTHENWARE
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 the product by the terms of heading 6912 - Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china. GIR 5 (B) has been used to identify the type of packaging used: Cardboard box. 8-Digit code 69120085 – Other than Tableware and kitchenware; Earthenware or fine pottery. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN)s to Chapter 69 note 1 and general notes Harmonised System Explanatory Notes (HSEN)s to Heading 6912