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Information for ruling 600010849

This section is Advance Tariff Ruling

Start date
18 Jul 2024
Expiry date
17 Jul 2027
Description
This product is an inflatable bed base. Based on an inflatable structure supporting slats, its purpose is to sleep more comfortably. Technical information: Assembly type inflatable assembly / no stuffing storage space no storage space Width 70 cm Weight 3.8 kg Length 200 cm Height 25 cm Colour sand / teal blue Size single / 1 person Packaging: The bed base comes in box of 4. Bed base comes with its own storage bag.
Keywords
  • INFLATABLE
  • CAMPING EQUIPMENT
  • BEDS
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 9403: Other furniture and parts thereof Gir 3 (c) has been used as it is considered there is no essential character and therefore has been classified to last in numerical order within the tariff -in this case the 'plastic bed ' Gir 5 (b) has been used to identify the type of packaging. Gir 6 has been used to classify the goods to subheading level 940370: Furniture of plastics Also classified in accordance with: Chapter 94 Note (2) Harmonized System Explanatory Note (HSEN's) to heading 94.03