Information for ruling 600010081
This section is Advance Tariff Ruling
- Start date
- 22 Mar 2024
- Expiry date
- 21 Mar 2027
- Commodity code
- 9404909000 (opens in new tab)
- Description
- A padded heated mattress cover. White in colour, multi-layered and quilted. The item has a deep elasticated skirt to a maximum depth of 38cm which allows the item to be slipped onto the mattress. The upper layer is made from organic cotton and the lower fabric is a nonwoven polyester. The mattress cover is stuffed with a filling of polyester fibre and spunbond. The heated blanket comes with an LED digital controller with electronic temperature check and is fitted with mains plug for connection to a mains power supply (220-240v). Available in five sizes all with the same technical specifications. Packaging consist of a R-PET non woven bag and carton.
- Keywords
- MATTRESSES OF TEXTILE MATERIAL ARTICLES OF BEDDING ELECTRIC BLANKETS PADDED BEDDING STUFFED
- 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. R-PET non woven bag and carton. 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: Section notes to Section X1 notes (s) Chapter Notes 1(a) to Chapter 85 Harmonized System Explanatory Notes (HSENs) Notes (c) to Heading 6301 Harmonized System Explanatory Notes (HSENs) to heading 9404