Information for ruling 600006214
This section is Advance Tariff Ruling
- Start date
- 22 Mar 2023
- Expiry date
- 21 Mar 2026
- Commodity code
- 3926909790 (opens in new tab)
- Description
- A mat made from polyethylene foam. The mat is laminated in polyethylene. The mat is pink in colour with unicorn and rainbow motifs. The mat is 120 cm x 90cm in size. The item can be folded away for easy storage when not in use. The item is packaged in a sealed plastic film wrap with a colour card insert. The product is designed to fold out and lay flat.It is to be used by babies and young children to lay or sit on whilst playing.
- Keywords
-
- OF FOAM
- FOLDABLE
- BABY MATS
- LAMINATED
- OF POLYETHYLENE
- OF PLASTIC
- 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)) Classification has been determined in accordance with the following: General Interpretative Rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 3926: Other articles of plastics and articles of other materials of headings 3901 to 3914 GIR 5B Has been used to identify the type of packaging GIR 6 has been used to classify this product by the terms of heading 392690:Other 8 Digit code 39269097: Other than perforated buckets and similar articles used to filter water at the entrance to drains 10 Digit code 3926909790: Other than elsewhere specified. Also classified in accordance with: Note 1 to chapter 39 Harmonised System Explanatory Notes to heading 3926