Information for ruling 600013438
This section is Advance Tariff Ruling
- Start date
- 31 Jul 2025
- Expiry date
- 30 Jul 2028
- Commodity code
- 9404909000 (opens in new tab)
- Description
- The product is a large square cushion available in various colours and used around the home for play and lounging, for children. It is designed to be jumped on and sat on. Dimensions are width 110cm, length 110cm when the cover is laid flat; when the cushion is filled with foam the dimensions are height 30cm and length 93cm and width 93cm. The cushion is filled with cubed high-density foam, each cube approximately 5cm x 5cm x 2cm. The cushion is covered with a water and stain resistant microsuede fabric that can be zipped off for machine washing. There is an internal cushion cover with a safety zip. The crash pad cushion is vacuum compressed and rolled for packaging and shipped in a cardboard box.
- Keywords
-
- CUSHIONS
- PUT UP FOR RETAIL SALE
- FOR CHILDREN
- SEATS
- OF FOAM
- COLOURS
- 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.