Information for ruling 600005502
This section is Advance Tariff Ruling
- Start date
- 14 Mar 2023
- Expiry date
- 13 Mar 2026
- Commodity code
- 9404909000 (opens in new tab)
- Description
- This product is a hot tub pillow (headrest) that is made of cross-linked polyethylene/EVA. The headrest is solid as it is a complete moulded unit and attaches to the hot tub via plastic clips that are not supplied with the headrest but come fitted to the hot tub shell to which the headrest fits over the clips to hold it into place. The headrest is designed to give a bather a comfortable place to rest their head, and is available in different sizes, shapes and colours to fit different hot tub models. When supplied separately the headrests are packaged in a plastic bag, and then placed 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(2) to heading 9404 Harmonised System Explanatory Notes (HSENs) to heading 8473