Information for ruling 600012869
This section is Advance Tariff Ruling
- Start date
- 02 May 2025
- Expiry date
- 01 May 2028
- Commodity code
- 9404909000 (opens in new tab)
- Description
- The product is a children’s play sofa, made up of eight cushions without a frame and comes in variety of colours. The cushions can be reconfigured into various positions and can be used as a bed. The cushion shapes are two rectangle base cushions, two triangle backrest cushions, and two circle decorative cushions. The sofa is vacuum compressed and rolled for packaging and shipped in a cardboard box.
- Keywords
-
- CONVERTIBLE
- CUSHIONS
- BEDS
- FOR CHILDREN
- SEATS
- OF FOAM
- AS PROFILE SHAPES
- 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- vacuum packed and in cardboard box. GIR 6 - has been used to classify the goods to subheading level 940490 Other than elsewhere specified in this Heading. 8 digit code 94049090 Other than Filled with feathers or down. Also Classified in Accordance with: Additional Chapter Notes (1) Harmonised System Explanatory Notes (HSENs) Note (B) (2) to Heading 9404