Information for ruling 600009906
This section is Advance Tariff Ruling
- Start date
- 26 Feb 2024
- Expiry date
- 25 Feb 2027
- Commodity code
- 3924900090 (opens in new tab)
- Description
- A non slip bath and shower mat. This is to be placed into a bath or shower to prevent slipping. The mat has colourful circles as part of the design. The mat measures 77.5 cm × 36.2 cm in size.
- Keywords
-
- FOR SAFETY
- OF PLASTIC
- PUT UP FOR RETAIL SALE
- FOR CHILDREN
- MATS
- BATH MATS
- 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)) Classification has been determined in accordance with the following: General Interpretative Rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 3924: Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics GIR 6 has been used to classify this product by the terms of heading 392490: Other than ta-bleware and kitchenware 10 Digit code 3924900090:Other than ironing boards, including sleeve boards, whether or not free standing, and legs and tops thereof Also classified in accordance with: Note 1 to chapter 39 Harmonised System Explanatory Notes to heading 3924