Information for ruling 600013439
This section is Advance Tariff Ruling
- Start date
- 16 Jan 2026
- Expiry date
- 15 Jan 2029
- Commodity code
- 9404909000 (opens in new tab)
- Description
- The play mat is a soft, cushioned floor mat designed for indoor use by children. It is intended for use as a surface for various activities, including sitting and playing on the floor, and as a soft floor covering. The play mat is made with polyurethane foam, and the cover is made from brushed microsuede fabric with the bottom Layer being made with non-slip material for safety, with a label sewn into the bottom side, displaying the brand. The mat is a mustard yellow colour and has zippers to fasten up the mat with rounded heads of the same mustard yellow colour. Each play mat measures 200cm length x 168cm width x 3cm height. The mat is compressed and sealed in plastic to reduce volume, then placed in a cardboard box for packaging.
- Keywords
-
- OF FOAM
- FOR SAFETY
- BABY MATS
- MATTRESS SUPPORTS
- YELLOW
- NON SLIP
- FOR PLAY
- FOR SITTING
- FOR CHILDREN
- 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 of 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(b) Has been used to identify the essential character as its function as a support fitted with material. GIR 5(b) Has been used to identify the type of packaging as sealed in plastic, then placed in a cardboard box. GIR 6 - has been used to classify the goods to subheading level 940490 Other than elsewhere specified 8 Digit Code 94049090 Other than filled with feathers or down Also classified in accordance with: Additional chapter note 1 to chapter 94 The Harmonized System Explanatory Notes (HSENs) to heading 9404