Information for ruling 600007377
This section is Advance Tariff Ruling
- Start date
- 26 Jun 2023
- Expiry date
- 25 Jun 2026
- Commodity code
- 9404909000 (opens in new tab)
- Description
- Quilted mattress protector, this is a durable polyester cover which can protect the main mattress beneath and give it longer lifespan. The mattress protector keeps odours and moisture at bay. This is a light weight cover and comes in sizes of single to super king. Fitted 25cm deep skirt for secure attachment to your mattress Cover: Polyester Microfibre Filling: Hollowfibre
- Keywords
-
- PUT UP FOR RETAIL SALE
- MATTRESS SUPPORTS
- FOR PROTECTION
- COVERS
- MATTRESSES
- 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 for 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 9404 90 for other than mattress supports, mattresses or sleeping bags 8 digit code - 940490 90 for other than filled with feathers or down. Also Classified in Accordance with:- Harmonised System Explanatory notes (HSEN's) (b) (2) to heading 9404