UT/2023/000023 - [2024] UKUT 00096 (TCC)

Although the FTT Decision did not refer to it, there is another classification regulation which classifies a product that looks very similar to the single column cat scratcher in 6307 90 98. That describes the product as follows (a photograph included in the regulation and stated to be for information appears in the Annex to this decision):

“Article consisting of a wooden platform (measuring approximately 40 to 40 cm) covered on the upper and edges with a felt lined woven fabric of synthetic fibres (poly­propylene). The fabric has a backing of cellular plastic.

In the centre of the platform, there is a 60 cm high tube made of cardboard, with a cover on both ends. The cover at the bottom end is made of hard plastic, and a screw is passed through the wooden platform into that plastic cover in order to attach the platform to the tube. The cover at the top end of the tube consists of a round piece of wooden material having a diameter of approximately 12 cm and being covered with a woven pile fabric (a plush of 60% polyacryl and 40% polyester).

The tube is covered with a sisal mat glued to it and fixed to it by staples. The sisal mat consists of a latex backing applied to a woven fabric of spun vegetable fibres of sisal (see photo no 668B). The spun strings of sisal fibres measure more than 20 000 decitex each.”

The reasons for classification then explain:

“Given its objective characteristics, the article is an article for cats and is designed to attract cats and to keep them away from furniture that they would otherwise scratch and occupy.

…The textile material is essential to attract cats e.g. to scratch their claws on it, sit on it and play with it) and consequently essential to the use of the article as a scratching and playing facility for cats. Thus, it is the textile material (not the wood, paperboard or plastic) that gives the article its essential character within the meaning of GIR 3(b).

The sisal fibres of heading 5305 have been spun into twine of heading 5607 within the meaning of note 3 (A) (e) to Section XI of the CN (see also the HSEN to heading 5305, first paragraph, and the distinction between yarns and twine in table I, type: of other vegetable fibres, in the HSEN to Section XI, General, (1) (B) (2)).

However, the woven sisal fabric cannot be classified in heading 5609 as an article of twine, because this heading does not cover textile articles covered by a more specific heading for textile fabrics such as heading 6307 (see also the HSEN to heading 5609, first paragraph and third paragraph, point (c)).”

The reasons also clarify that classification as furniture under heading 9403 (one of the headings Cozy Pet advances):

“…is excluded because that heading covers products of a different nature which are used for private dwellings, hotels, offices, schools, etc.”

The reasons go on to refer to the HSEN to heading 9403. That sets out a long list of various goods falling under the heading such as cupboards, tables, telephone stands, writing desks.