Information for ruling 600014907
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 for animals to lay on, it will also fit into a secure pet crate for comfort, but it can also be used elsewhere in the home. A large durable pet mat which is used as bedding for an animal. The removable cover is made from a woven 100% polyester fabric. It is internally stuffed with foam for comfort. The cover is water resistant, wipe clean and non-slip. The mat is rectangular shape with a removable cover for washing. The size of the mat is (large) 100cm W x 64 cm D x 4cm H. An XL version is also available. The mats are packed in card boxed and sold individually in pet retail stores.
- Keywords
-
- TEXTILE ARTICLES
- OF SYNTHETIC FIBRE
- MATS
- FOR ANIMALS
- OF POLYESTER
- CRATES
- CUSHIONS
- OF WOVEN FABRIC
- STUFFED
- 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 the packaging – cardboard boxes for transport. 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).