Information for ruling 600007383
This section is Advance Tariff Ruling
- Start date
- 21 Jun 2023
- Expiry date
- 20 Jun 2026
- Commodity code
- 9404909000 (opens in new tab)
- Description
- The product is a hot tub pillow/headrest. It is made from cross-linked polyethylene/EVA. The pillow is a solid moulded unit with weighted straps attached. The straps are made from fabric webbing and the weights are made from Iron with a resin outer. The pillow cannot be attached to the hot tub but once put in the users preferred position, the weights are placed over the side to keep in place. The pillow is available in grey or black. Each pillow is supplied packaged in a plastic bag, with a cardboard hanger stapled to the top.
- Keywords
-
- PILLOWS
- HEADRESTS
- OF PLASTIC
- 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 - 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 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 to heading 9404 Harmonised System Explanatory Notes (HSENs) to heading 8473