Information for ruling 600005500
This section is Advance Tariff Ruling
- Start date
- 14 Mar 2023
- Expiry date
- 13 Mar 2026
- Commodity code
- 9404909000 (opens in new tab)
- Description
- Hot Tub Pillow (with lugs) The hot tub pillow (headrest) is a component of a hot tub. A hot tub is used for hydromassage. The headrest is made of cross-linked polyethlene/EVA. The headrest is solid as it is a complete moulded unit. The headrest has male lugs on the back which push into female lug holes on the hot tub. The headrest is designed to give the bather a comfortable place to rest their head. The headrest is available in different shapes, sizes and colours to fit different hot tub models. When supplied separately headrests are packaged in a cardboard box for shipping.
- Keywords
-
- OF PLASTIC
- HEADRESTS
- PILLOWS
- PUT UP FOR RETAIL SALE
- 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 to heading 9404 - Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like; prefabricated buildings GIR 5b has been used to identify the type of packaging (cardboard box) GIR 6 has been used to classify the goods to subheading level 940490 – Other than else where specified within this heading Eight digit code 94049090 – Other than filled with feathers or down Also classified in accordance with: Additional Note 1 to Chapter 94 Harmonised System Explanatory Notes (HSENs) Note B to heading 9404 Harmonised System Explanatory Notes (HSENs) to heading 8473