Information for ruling 600012873
This section is Advance Tariff Ruling
- Start date
- 12 May 2025
- Expiry date
- 11 May 2028
- Commodity code
- 9404909000 (opens in new tab)
- Description
- The product is a pack of two circle-shaped cushions, available in assorted colours and used around the home for decoration and lounging, particularly by children. Dimensions are 34cm x 8cm each and are filled with foam. The cushions are covered with a water and strain resistant micro suede fabric that can be zipped off for machine washing. The cushions are vacuum compressed and rolled for packaging and shipped in a cardboard box.
- Keywords
-
- CONVERTIBLE
- CUSHIONS
- PUT UP FOR RETAIL SALE
- 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 compressed into a 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) to Chapter 94. Harmonised System Explanatory Notes (HSENs) Note (B) (2) to Heading 9404.