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 foldable raised camping pet bed 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.