Information for ruling 600010925
This section is Advance Tariff Ruling
- Start date
- 30 Sep 2024
- Expiry date
- 29 Sep 2027
- Commodity code
- 94049090 (opens in new tab)
- Description
- 1-sided mattress protector made of polyester, nylon and copper infused fabric with a synthetic wadding layer which is stitched in place using a quilt pattern effect, on the underneath there is a layer of polyurethane providing a waterproof, hypoallergenic barrier from dust mites, bed bugs, moisture. 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 COPPER
- QUILTED
- OF NYLON
- OF POLYESTER
- KNITTED OR CROCHETED FABRICS
- FILLED
- WITH POLYURETHANE
- MATTRESS SUPPORTS
- PADDED
- COVERS
- MATTRESSES
- 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 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 940490 – Other than Mattress supports, Mattresses, Sleeping bags and Quilts, bedspreads, eiderdowns and duvets (comforters). 8 Digit Code: 94049090 – Other than Filled with feathers or down. Also classified in accordance with: Additional Chapter Note 1 to 9404 Harmonised System Explanatory Notes (HSEN)s to Heading 9404