Information for ruling 600014906
This section is Advance Tariff Ruling
- Start date
- 23 Jan 2026
- Expiry date
- 22 Jan 2029
- Commodity code
- 9404909000 (opens in new tab)
- Description
- Pet mat. Designed initially to fit into a secure pet crate, but it can be used elsewhere in the home. A soft fabric mat which is used as bedding for a metal crate. The mat is made from knitted velour fabric. It is internally stuffed with a recycled polyester batting material for comfort. The mat is rectangular, with machine stitching 10cm (approx) from the edge which creates a border effect around the mat. The size of the mat is XS 60cm W x 44 cm D x 3cm H. Small version is also available. The mats are packed in card boxed and sold individually in pet retail stores.
- Keywords
-
- TEXTILE ARTICLES
- KNITTED FABRIC
- OF SYNTHETIC FIBRE
- MATS
- STUFFED
- FOR ANIMALS
- OF POLYESTER
- CRATES
- 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 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 for normal packing for transport: cardboard boxes. GIR 6 has been used to classify the goods to subheading level 940490 – Other than Mattresses; Sleeping bags. 8-digit code 94049090- Other than filled with feathers or down. Also classified in accordance with: Heading 9404 Additional Chapter Note 1. Harmonised System Explanatory Notes (HSEN) to heading 9404.90 (B).