Information for ruling 600007922
This section is Advance Tariff Ruling
- Start date
- 07 Aug 2023
- Expiry date
- 06 Aug 2026
- Commodity code
- 3926909790 (opens in new tab)
- Description
- This is a travel/changing mat used for placing a baby on to change it's nappy or clothing. It has a Velcro strap to keep it secure. It Is retailed as part of a set which is a rucksack and the changing mat. It is made from 100% woven polyester. It comes in several different colours and designs. The mat is placed inside the bag for easy transportation. They are packed in 6 bags per carton for transportation.
- Keywords
-
- OF POLYESTER
- PLASTICS
- FOAM FILLING
- 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 (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 5(b) has been used to identify the type of packaging. packed in 6 bags per carton. GIR 6 has been used to classify the goods to subheading level 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) to heading 3926.