Information for ruling 600007378
This section is Advance Tariff Ruling
- Start date
- 22 Jun 2023
- Expiry date
- 21 Jun 2026
- Commodity code
- 9404909000 (opens in new tab)
- Description
- A mattress protector which is made from durable polypropylene. It fastens to each corner with elasticated straps and provides a mattress covering for any professional hospitality environment. This protector is reversible and has a lightweight 50g/m² fabric weight and should be washed at 40°. It cannot be ironed. The protector is available to fit a variety of bed sizes.
- Keywords
-
- LIGHTWEIGHT
- OF POLYPROPYLENE
- COVERS
- REVERSIBLE
- FOR PROTECTION
- 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 (GIRs): 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 sub-heading 940490 - Other 8 Digit Code 94049090 - Other than filled with feathers or down Also classified in accordance with: Chapter 94 Note 3 (B) Harmonized System Explanatory Notes (HSEN) (B) (2) to heading 9404