Information for ruling 600006915
This section is Advance Tariff Ruling
- Start date
- 01 Jun 2023
- Expiry date
- 31 May 2026
- Commodity code
- 9404300000 (opens in new tab)
- Description
- Single sleeping bag These are ideal for sleeping, camping, indoor sleep overs, school trips and much more. Single Size 180cm x 75cm (approx) Material: 170T outside & 200gsm polyester inside Made of: 170T POLYESTER+COTTON Packing Style: HANG TAG
- Keywords
-
- WOVEN FABRICS
- OF TEXTILE MATERIAL
- SLEEPING BAGS
- CAMPING EQUIPMENT
- ARTICLES OF BEDDING
- 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 this product by the terms of heading 9404 - Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered. GIR 6 - has been used to classify the goods to subheading level 940430 - Sleeping bags. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) to Chapter 94 - General note (2). HSEN to heading 9404 - note (B) (3).