Information for ruling 600010924
This section is Advance Tariff Ruling
- Start date
- 16 Sep 2024
- Expiry date
- 15 Sep 2027
- Commodity code
- 630210 (opens in new tab)
- Description
- 1-sided mattress protector made of bamboo and cotton fabric with a PU coating on the underside providing a waterproof, hypoallergenic barrier from dust mites, bed bugs, moisture. Product is not stuffed/padded or layered in any way. Product has elasticated sides to keep the protector in place on the mattress. Comes folded around a cardboard insert, wrapped in a plastic bag and packaged in a cardboard box.
- Keywords
-
- OF POLYURETHANE
- OF BAMBOO
- KNITTED OR CROCHETED
- WITH POLYURETHANE
- MATTRESS SUPPORTS
- COVERS
- MATTRESSES
- OF COTTON
- WATERPROOF
- 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 6302 - Bed linen, table linen, toilet linen and kitchen linen. GIR 3b has been used as the bamboo/cotton fabric is considered to be the essential character. GIR 5b has been used to identify the type of packaging – cardboard box and plastic bag GIR 6 has been used to classify the goods to Subheading Level 630210 - Bed linen, knitted or crocheted. Also classified in accordance with: Additional Chapter Notes to 9404 Harmonised System Explanatory Notes (HSEN)s to Heading 9404 Harmonised System Explanatory Notes (HSEN)s to Heading 6302