Information for ruling 600013443
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 foam ottoman, this made up from four cushions that nest inside each other. The largest piece of the ottoman is the hoop shaped cushion (28cm height & 84cm diameter) that has a hole in the middle. The two smaller thick circles (15cm height & 55cm diameter) fit inside the hoop with the large flat circle (8.5cm height & 84cm diameter) sitting on the top creating an ottoman that is 84cm in diameter and 36cm tall when fully constructed. The cushions can be used separately for lounging, jumping, lifting, and climbing over or has a serving as a piece of household furniture for children to play with. The cushions are filled with foam and then covered with a water and stain resistant micro suede fabric that can be removed for machine washing. The cushions are compressed and sealed in plastic to reduce volume and then placed in a cardboard box for shipping.
- Keywords
-
- PUT UP FOR RETAIL SALE
- OTTOMAN
- 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 Notes (1) to Chapter 94. Harmonised System Explanatory Notes (HSENs) Note (B) (2) to Heading 9404