Information for ruling 600013711
This section is Advance Tariff Ruling
- Start date
- 01 Oct 2025
- Expiry date
- 30 Sep 2028
- Commodity code
- 9404300000 (opens in new tab)
- Description
- Sleeping bag for babies Zip fastening Material and Composition: Main 100% Cotton. Lining 100% Cotton. Wadding 100% Recycled polyester. Trim 100% Cotton Packaging: plastic sealed bag
- Keywords
-
- SLEEPING BAGS
- WITH ZIP FASTENER
- FOR BABIES
- OF WADDING
- OF COTTON
- 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 5b has been used to identify the type of packaging – plastic sealed bag GIR 6 has been used to classify the goods to subheading level 940430 – Sleeping bags Also classified in accordance with: HSEN to 9404