Information for ruling 600012443
This section is Advance Tariff Ruling
- Start date
- 10 Mar 2025
- Expiry date
- 09 Mar 2028
- Commodity code
- 9404909000 (opens in new tab)
- Description
- A Chair Pad that has been designed for discrete and respectful use by those dealing with the issue of incontinence on a daily basis. It has been made from a plush velour and is available in various colours. It features a barrier to draw liquid away from the surface in minutes. Each pad can hold up to 1 litre of liquid at any given time and does so in a discrete manner. The chair pads can also be tumble dried to reduce the wait between uses. Machine washable and suitable for tumble drying on low heat Can hold up to 1 litre of liquid at one time Non-slip backing for added security Colours available: Green & Blue Chair Pad pack size: 1 Dimensions: 21" x 22" - 533.4x558.8mm Case size: 50 Base Material & GSM: Face: 100% Polyester – 180gsm Soaker: 65% Polyester 35% Rayon – 420gsm Back: PVC -270gsm
- Keywords
-
- ARTICLES FOR INCONTINENCE
- CUSHIONS
- FOR PROTECTION
- WASHABLE
- PLUSH FABRICS
- 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)) 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 6 Has been used to classify the goods to subheading level 940490 - Other 8 Digit Code 94049090 - Other than filled with feathers or down. Also classified in accordance with: General Note 2 to Chapter 94 Harmonised System Explanatory Notes (HSEN's) to 9404