Information for ruling 600013437
This section is Advance Tariff Ruling
- Start date
- 29 Jul 2025
- Expiry date
- 28 Jul 2028
- Commodity code
- 9404909000 (opens in new tab)
- Description
- The product is a children’s mini play sofa, made up of six cushions without a frame or hard pieces. It comprises of two square base cushions (sewn together), two armrest cushions, one triangle backrest cushion and one circle cushion. The cushions are filled with foam and covered with a water and strain resistant micro suede fabric that can be removed for machine washing. The sofa is vacuum compressed and rolled for packaging and shipped in a cardboard box. Dimensions of fully constructed sofa is – 84cm (width), 84cm (length) and 61cm (height).
- 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 Note 1 to Chapter 94. Harmonised System Explanatory Notes (HSENs) Note (B) (2) to Heading 9404