Information for ruling 600012370
This section is Advance Tariff Ruling
- Start date
- 18 Mar 2025
- Expiry date
- 17 Mar 2028
- Commodity code
- 9404909000 (opens in new tab)
- Description
- A circular pet cushion 80cm in diameter. The top and sides a constructed from a woven faux linen fabric, the base is of non-skid twill. The interior is of 20D foam. The cushion is grey in colour. Each pet cushion has a hang tag; 6 cushions are then packaged within a cardboard outer carton. The pet cushion is intended for retail sale.
- Keywords
-
- FOAM FILLING
- NON-SLIP
- FOR PETS
- CUSHIONS
- FOR CATS
- NON-SKID
- OF TWILL
- FAUX LINEN
- WOVEN
- OF MAN-MADE TEXTILE MATERIAL
- PET BEDDING
- PUT UP FOR RETAIL SALE
- FOR DOGS
- 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 hang tag & a corrugated cardboard outer carton. 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 9404