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Information for ruling 600010995

This section is Advance Tariff Ruling

Start date
08 Jan 2025
Expiry date
07 Jan 2028
Description
Bean Bag Cover made of 100% woven Polyester Used for seating To be filled with Polystyrene foam beads Will be sent in a bag or box
Keywords
  • WOVEN FABRICS
  • COVERS
  • POLYESTERS
  • BEAN BAG COVER
  • SEATS
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 9401 Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof Gir 5 (b) has been used to identify the type of packaging. Gir 6 has been used to classify the goods to subheading level 940199 Other than parts of wood, of seats of a kind used for aircraft Eight digit code 94019980 other than, of seats of a kind used for motor vehicles Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to 'Parts' of Heading 9401