Information for ruling 600009597
This section is Advance Tariff Ruling
- Start date
- 16 Jan 2024
- Expiry date
- 15 Jan 2027
- Commodity code
- 9404909000 (opens in new tab)
- Description
- The product is a multi-layered padded and heated underblanket which has been internally filled. It comprises a top layer of polyester fleece, a middle layer of polyester fibre, a bottom layer of non-woven polyester with an inner layer of non-woven polyester. There are also elasticated corner straps attached to the cover to secure it in place. In addition, there is a heating element with temperature settings to automatically regulate the heat. The under blanket is individually packaged in a recycled, recyclable and reusable PVC free bag.
- Keywords
-
- MATTRESS COVER
- STRAPS
- WITH HEATING DEVICE
- ARTICLES OF BEDDING
- ELECTRIC BLANKETS
- NONWOVENS
- COVERS
- OF TEXTILE MATERIAL
- UNDERBLANKET
- PADDED
- 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 (GIR)s: 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 5 (b) - has been used to identify the type of packaging. Recycled , recyclable, resusable PVC free bag GIR 6 has been used to classify this product to subheading level 940490 - Other than Mattresses; Sleeping bags; Quilts, bedspreads, eiderdowns and duvets (comforters) 8 Digit Code 94049090 - Other than filled with feathers or down Also classified in accordance with: Harmonized System Explanatory Notes (HSENs) to heading 9404