Information for ruling 600009879
This section is Advance Tariff Ruling
- Start date
- 26 Jun 2024
- Expiry date
- 25 Jun 2027
- Commodity code
- 6302310000 (opens in new tab)
- Description
- A waterproof mattress protector to safeguard the mattress against liquid spills, bed bugs, dust mites, and allergens. This protective cover envelops the entire mattress and can easily be removed and replaced whenever necessary. The item is constructed by laminating and sewing layers of materials together, the top layer of the mattress protector is made from cotton. The protector is packaged in a retail cardboard box and an LDPE bag.
- Keywords
-
- AGAINST ALLERGIES
- TEXTILES AND TEXTILE ARTICLES
- FOR COVERING
- FOR PROTECTION
- OF COTTON
- WATERPROOF
- 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 1 has been used to classify this product by the terms of heading 6302 - bedlinen, table linen, toilet linen and kitchen linen GIR 5b has been used to identify the type of packaging - cardboard box / plastic bag GIR 6 has been used to classify the goods to subheading level 630231 - other bed linen; of cotton Also classified in accordance with:- Note 7(c) to section XI Harmonised System Explanatory Notes (HSENs) note 1 to heading 6302.