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Information for ruling 600009074

This section is Advance Tariff Ruling

Start date
03 Nov 2023
Expiry date
02 Nov 2026
Description
A Heated Reversible Flannel Fleece Throw which is electrically heated. This throw is multi-layered and consists of an upper 100% polyester flannel fleece with solid colour in Charcoal Grey. The lower fabric is 100% polyester Fleece. There is also Intermediate layers of padding in spunbond polypropylene . Inside the filling are the heating element wires (HE), the wires are channel stitched inside the intermediate layers of filling to avoid movement in use. The Reversible Flannel Fleece Throw is equipped with a power supply and a detachable/ removeable digital control, with 10 integrated heating power levels and an auto-off timer with 1-10 hour timer settings. The power output is 120 watts. The product is equipped with heating control, overheating technology, additional safety levels and an extra long 3m cable, the cable is detachable so the Reversible Flannel Fleece can be used as a regular throw also making it machine washable. This product is packaged in a grey non-woven bag with a plastic window together with a printed graphic and instruction manual. Dimensions 160 x 130 cm, Weight of 1.5KG.
Keywords
  • ARTICLES OF BEDDING
  • MICROFIBRES
  • WITH HEATING DEVICE
  • REVERSIBLE
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 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 GIR 6 has been used to classify the goods to subheading level 940490 - Other 8 Digit Code 94049090 - Other than filled with feathers or down Also classified in accordance with : Harmonised System Explanatory Note (B) to Heading 9404 Harmonised System Explanatory Notes (HSENs) to 9404