Information for ruling 600013201
This section is Advance Tariff Ruling
- Start date
- 11 Jun 2025
- Expiry date
- 10 Jun 2028
- Commodity code
- 9404909000 (opens in new tab)
- Description
- A soft pet mat which is used as bedding for a crate. The mat is made from knitted Berber fleece 260gsm polyester material and it is internally stuffed with a polyester batting material. The size of the mat is 107cm (width) x 72 cm (depth) x 3cm (height). The mat is packed and sold individually in pet retail stores.
- Keywords
-
- FOR PETS
- OF POLYESTER
- FOR DOGS
- FLEECE
- MATS
- FOR ANIMALS
- STUFFED
- OF WADDING
- Justification
- Classification has been determined in accordance with the following: - General Interpretative Rules (GIR)s: 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 than elsewhere specified within this heading. 8-digit code 94049090 - Other than filled with feathers or down. Also classified in accordance with: Harmonized System Explanatory Notes (HSEN) to Chapter 94 - General note (2). Harmonized System Explanatory Notes (HSEN) to heading 9404 - note (B).