Information for ruling 600009071
This section is Advance Tariff Ruling
- Start date
- 24 Oct 2023
- Expiry date
- 23 Oct 2026
- Commodity code
- 9404409000 (opens in new tab)
- Description
- The Mitre Eco duvets are filled with 100% recycled hollowfibre and are designed to reduce the environmental cost of investing in new bedding. This duvet filling is made from recycled plastic bottles and redirects products from landfill, producing up to 70% less carbon dioxide and using 70% less water and 40% less energy than a standard duvet. Each Mitre Eco duvet is skin-friendly. Product features Material Polycotton and 100% recycled hollowfibre filling Colour White Tog 10.5 Channel stitch
- Keywords
-
- QUILTED
- OF POLYESTER
- RECYCLED
- ARTICLES OF BEDDING
- OF COTTON
- Justification
- Classification has been determined in accordance with the following: - General Interpretative Rules (GIR)s: 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)). 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 subheading level 940440 - Quilts, bedspreads, eiderdowns and duvets (comforters). 8 Digit Code - 94044090 - Other than filled with feathers or down. Also classified in accordance with: Additional Chapter note 1 to Heading 9404 Harmonized System Explanatory Notes (HSEN) (B) (2) to heading 9404.