Guidance

Animal beds (Tariff notice 9)

Check the tariff classification for animal beds.

New explanatory notes

A new CNEN was published on 18 November 2021

Explanatory Notes to the Combined Nomenclature of the European Union

(2021/C 466 I/02)

This is not considered a change in Northern Ireland practice.

Reason

Pursuant to Article 9(1), point (a), of Council Regulation (EEC) No 2658/87 (1), the Explanatory Notes to the Combined Nomenclature of the European Union (2) are hereby amended as follows:

On page 271:

The following text (example photos are included in the published CNEN) are added:

‘6307 90 10 Knitted or crocheted

and

6307 90 91 Of felt

and

6307 90 98 Other

These subheadings include articles of textile materials in the shape of baskets or dens for animals or similar articles designed for animals to rest inside or upon, whether or not they have a removable pillow/mattress or a padded bottom etc.

However, pillows and blankets presented separately are generally not identifiable as designed for animals (heading 9404 or 6301 etc.).

See also the CN Explanatory Notes to heading 9404.

Examples of some of these articles:

1) Articles having a padded/stuffed bottom

(see also Commission Implementing Regulation (EU) No 349/2014 of 3 April 2014 (OJ L104 of 8.4.2014, p.1)).

2) Articles having a removable pillow

3) Articles in the shape of a den

4) Articles in the shape of a “snuggling bag/sleeping bag”

On page 404:

9404

The following text is added:

‘This heading does not include articles in the shape of baskets or dens for animals or similar articles designed for animals to rest inside or upon, whether or not these articles have a removable pillow/mattress or a padded bottom etc. (heading 6307 or 4602 etc. depending on the constituent materials of the article), because these articles are not similar to articles of bedding and similar furnishing.

See also the CN Explanatory Notes to subheadings 6307 90 10 and 6307 90 91 and 6307 90 98.

Contact details

Tariff Classification
Customs and Border Design
3rd Floor
14 Westfield Avenue
Stratford
London
E20 1HZ

Email: tariff.classification@hmrc.gov.uk

This Tariff notice is published for information purposes only.

Updates to this page

Published 30 May 2023

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