Information for ruling 600013884
This section is Advance Tariff Ruling
- Start date
- 10 Dec 2025
- Expiry date
- 09 Dec 2028
- Commodity code
- 9404909000 (opens in new tab)
- Description
- Product is a travel neck cushion. The outer of the cushion is made of one side of textile milk fibre and and the other side is polyester short plush. The inside of the cushion is made of expanded polystyrene (EPS) particle foam. The cover is not removable. It comes in 2 colours: grey and black.
- Keywords
-
- PILLOWS
- OF POLYSTYRENE
- FOR TRAVEL
- WITH TEXTILE MATERIAL
- NECK
- OF POLYESTER
- CUSHIONS
- 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 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