Information for ruling 600015091
This section is Advance Tariff Ruling
- Start date
- 27 Mar 2026
- Expiry date
- 26 Mar 2029
- Commodity code
- 9401998000 (opens in new tab)
- Description
- The base is semi‑permanently attached to the vehicle seat at three safety points using ISOFIX release buttons and a load leg. The actual child car seat for the infant or toddler (sold separately or together with the base as a bundle) is then secured onto the base. The base itself can only be used in combination with a compatible child car seat, which is detachable from the base using a click mechanism. The car seat bases have integrated rotation mechanism, which enables turning the seat towards the car door for easier securing a child onto the car seat and removing them from it. Height-adjustable load leg technology has been added for extra stability. The bases exterior is made predominately from sturdy plastic material, with the load leg, some mechanisms (eg. ISOFIX) and the base interior made from metal. Our base T comes also with integrated battery operating a mechanism indicating if the base has been secured in the vehicle in the correct position.
- Keywords
-
- SEAT PARTS
- FOR CHILDREN
- CHILD SAFETY SEAT BASES
- PARTS
- PLATFORMS
- OF PLASTICS
- SEATS
- Justification
- Classification has been determined in accordance with the following: - General Interpretative Rules (GIR)s: 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)). GIR 1 - has been used to classify this product by the terms of heading 9401 - Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof. GIR 5b - has been used to identify the type of packaging. GIR 6 - has been used to classify the goods to subheading level 940199 - Parts: Other than of wood. 8-digit code 94019980 - Other than elsewhere specified within this subheading. Also classified in accordance with: Harmonized System Explanatory Notes (HSEN) to heading 9401.