This is an Elevated Cot dog bed with sides. A cot or bed for dogs is a specially designed sleeping option that keeps your pet comfortable and safe during outdoor trips. The structure is mainly steel tubing with a fabric cover.

Classification has been determined in accordance with the following: General Interpretative Rules (GIRs) GIR 1 has been used to classify this product by the terms of heading 9403 - Other furniture and parts thereof GIR 2a has been used as the goods are unassembled GIR 3b has been used as the steel frame is considered to be the essential character GIR 5b has been used to identify the type of packaging – a cardboard box GIR 6 has been used to classify the goods to subheading level 940320 - other metal furniture 8 Digit Code 94032080 - other than beds Also classified in accordance with: Note 2 para 1 to Chapter 94 General note (A) to Chapter 94 Regulation (EU) No 349/2014 Harmonised System Explanatory Notes (HSENs) to heading 6307 Harmonised System Explanatory Notes (HSENs) to heading 9403 (1) The Elevated Cot dog bed with sides has been classified to commodity code 94032080 in accordance with Harmonised System Explanatory Notes (HSENs) to heading 9403 – Other furniture and parts thereof. The classification has also been determined by application of the General Interpretative Rules 1,3b,5b and 6, Note 2 para 1 to Chapter 94, General note (A) to Chapter 94, Harmonised System Explanatory Notes (HSENs) to heading 6307 and Harmonised System Explanatory Notes (HSENs) to heading 9403 (1). This item was considered for classification under heading 6307; however, pursuant to Commission Implementing Regulation (EU) No 349/2014, it was excluded from this category. The rationale is that the product more closely resembles a camp bed, while items classified under heading 6307 are textile articles such as baskets with stuffed edges and bottoms.