Information for ruling 600008519
This section is Advance Tariff Ruling
- Start date
- 09 Oct 2023
- Expiry date
- 08 Oct 2026
- Commodity code
- 9404909000 (opens in new tab)
- Description
- A 70cm long by 33cm wide green and yellow fish-shaped pillow, made from 100% Polyester. The body of the pillow is stuffed, and there are two fin designs on the body. The pillow has three unstuffed fins and an unstuffed tail fin. The pillow has an attached hanging tag with information about the product. Packaged in a polybag.
- Keywords
-
- OF SYNTHETIC TEXTILE MATERIAL
- GREEN
- PILLOWS
- OF POLYESTER
- CARP
- STUFFED
- FISH
- Justification
- Classification has been determined in accordance with: 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 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 5 (B) has been used to identify the type of packaging used GIR 6 has been used to classify the goods to subheading level 940490 – Other than mattress supports; Other than mattresses; Other than sleeping bags; Other than quilts, bedspreads, eiderdowns and duvets (comforters) 8-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 (HSEN)s to Chapter 94 Harmonised System Explanatory Notes (HSEN)s to Heading 9404