Information for ruling 600013609
This section is Advance Tariff Ruling
- Start date
- 24 Sep 2025
- Expiry date
- 23 Sep 2028
- Commodity code
- 9404300000 (opens in new tab)
- Description
- Black sleeping bag liner with zips. Can be used on it's own or within another sleeping bag to provide added warmth. Packaged within a bag that has drawstrings. Composition:100% knitted polyester.
- Keywords
-
- SLEEPING BAGS
- SLEEPING BAG LINER
- KNITTED
- OF POLYESTER
- 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 6 has been used to classify the goods to subheading level 940430 – Sleeping bags Also classified in accordance with: Chapter 94 Note 2 Harmonised System Explanatory Notes (HSENs) to 9404 (B) (3)