Information for ruling 600007863
This section is Advance Tariff Ruling
- Start date
- 18 Jul 2023
- Expiry date
- 17 Jul 2026
- Commodity code
- 3926909790 (opens in new tab)
- Description
- This is a self inflating air mattress used for camping. It has a valve which allows the mattress to be inflated or deflated for comfort whilst sleeping. It is made from TPU with a polyester coating on one side and is filled with a PU foam. It is stored in a textile bag with a drawstring. It comes in different sizes.
- Keywords
-
- MATTRESSES
- INFLATABLE
- BEDS
- FOR SLEEP
- PNEUMATIC 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 (GIRs): 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 6 has been used to classify this product by the terms of heading 392690: Other than elsewhere specified 8 Digit Code 39269097: Other than elsewhere specified. 10 Digit Code 3926909790: Other than elsewhere specified. Also classified in accordance with the Harmonised System Explanatory Notes (HSENs) 3926 and Note 1 to chapter 39. WCO opinions to heading subheading 392690.