Information for ruling 600009920
This section is Advance Tariff Ruling
- Start date
- 27 Feb 2024
- Expiry date
- 26 Feb 2027
- Commodity code
- 9404909000 (opens in new tab)
- Description
- A quilted throw. Made from 100% cotton-40's - 40's muslin 100% polyester wadding Product is woven. Used for home decoration Packaged over cardboard and fold with ribbon tie
- Keywords
-
- QUILTED
- OF POLYESTER
- PRINTED
- ARTICLES OF BEDDING
- OF COTTON
- 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 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 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 Notes (HSENs) Note (b) (2) to Heading 9404.