Information for ruling 600010235
This section is Advance Tariff Ruling
- Start date
- 30 Apr 2024
- Expiry date
- 29 Apr 2027
- Commodity code
- 9404909000 (opens in new tab)
- Description
- A light weight quilted blanket, having a cooling touch to the user. The blanket measures 150cm x 200cm, the face is made from knitted nylon & polyethylene, the reverse is made from 100% recycled woven polyester. Between the 2 layers is a filling of 100% polyester. The blanket is available in various colours and is packaged in a band wrap for retail sale.
- Keywords
-
- OF NYLON
- OF POLYESTER
- BLANKETS
- PUT UP FOR RETAIL SALE
- KNITTED
- STUFFED
- BEDDING
- WOVEN
- OF POLYETHYLENE
- FILLED
- 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; A wrap band. GIR 6 - Has been used to classify the goods to subheading level 940490: Other than elsewhere specified. 8 DIGIT CODE 94049090: Other than filled with feathers or down. Also classified in accordance with: Chapter 94 Additional note 1 Harmonised System Explanatory Notes (HSEN) to heading 6301 (c) exclusion Harmonised System Explanatory Notes (HSEN) to heading 9404 (B) (2)