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Information for ruling 600015631
This section is Advance Tariff Ruling
- Start date
- 02 Jun 2026
- Expiry date
- 01 Jun 2029
- Commodity code
- 9404909000 (opens in new tab)
- Description
- A hot tub pillow which is a single solid moulded piece made from cross-linked polyethylene (XLPE) and EVA foam. It incorporates an oval aperture in the centre, where a branded light lens insert can be fitted if required (light insert not subject to this ATaR). The pillow will be installed on the interior shell of a hot tub to provide a cushioned support surface for the user’s head and neck while bathing. The pillow is available in a grey or black colour. The pillow is supplied in a cardboard carton for shipping.
- Keywords
-
- PILLOWS
- WATERPROOF
- HEADRESTS
- OF FOAM
- OF PLASTICS
- PUT UP FOR RETAIL SALE
- 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 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 - carboard cartons. GIR 6 - has been used to classify the goods to subheading level 940490 - Other than elsewhere specified within this heading. 8-digit code 94049090 - Other than filled with feathers or down. Also classified in accordance with: Additional Note 1 to Chapter 94. Harmonized System Explanatory Notes (HSEN) to heading 9404 - Note B (2). Combined Nomenclature Explanatory Notes (CNEN) to 9404.90.90.