Information for ruling 600013128
This section is Advance Tariff Ruling
- Start date
- 10 Jun 2025
- Expiry date
- 09 Jun 2028
- Commodity code
- 9404909000 (opens in new tab)
- Description
- The product is a licensed character throw and pillow set from popular franchises. The set is designed for children and used to provide warmth and comfort for bedtime, naps, and lounging. It is packaged in corrugated cardboard banding with a plastic handle.
- Keywords
-
- PILLOWS
- OF POLYESTER
- BLANKETS
- PUT UP FOR RETAIL SALE
- GOODS PUT UP IN SETS
- 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 3 (c) - Has been used as one essential character cannot be determined, classified to last in numerical order GIR 5 (b) - has been used to identify the type of packaging. Corrugated cardboard banding with a plastic handle. GIR 6 has been used to classify this product to subheading level 940490 - Other than Mattress supports; Mattresses, sleeping bags; Quilts, bedspreads, eiderdowns and duvets (comforters) 8 Digit Code 94049090 - Other than filled with feathers or down Also classified in accordance with: Harmonized System Explanatory Notes (HSENs) to heading 9404