Information for ruling 600012445
This section is Advance Tariff Ruling
- Start date
- 16 Apr 2025
- Expiry date
- 15 Apr 2028
- Commodity code
- 9404909000 (opens in new tab)
- Description
- A waterproof seat protector to protect a chair from liquids and spills. The top layer is has thin charcoal and white coloured stripes and is made from 55% bamboo charcoal and 45% polyester, there is a wavy stitch pattern on it which helps keep the stuffing in place. The middle stuffing layer is made from 100% polyester, the base layer is white in colour and is made from 100% vinyl. There is grey piping around the edge of the seat protector. The seat protector measures approximately 46cm by 45cm x 0.5cm, and is machine washable. It comes in packs of 2, they are packaged within a poly bag for retail sale.
- Keywords
-
- WITH VINYL
- OF POLYESTER
- OF BAMBOO CHARCOAL
- OF BAMBOO
- MADE UP
- PUT UP FOR RETAIL SALE
- STUFFED
- WATERPROOF
- TEXTILE ARTICLES
- SEAT PROTECTOR
- 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 labelled poly bag. 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 general note 2b Chapter 94 additional chapter note 1 Chapter 63 section note 1s exclusion Harmonised System Explanatory Notes (HSEN) to heading 9404