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This section is Advance Tariff Ruling Information for ruling 600015812
- Start date
- 12 Aug 2026
- Expiry date
- 11 Aug 2029
- Commodity code
- 3926909790 (opens in new tab)
- Description
- The products are self-inflating air mattresses designed to provide a sleeping surface for use when camping or in temporary accommodation. Fifteen variants are imported, differing only in size, thickness, and colour. The range comprises single mattresses measuring 186 × 53 × 3 cm, 186 × 53 × 5 cm and 186 × 65 × 10 cm, and double mattresses measuring 186 × 110 × 2.5 cm and 186 × 110 × 5 cm, each available in black, blue, and purple. Each mattress consists of an outer shell of polyester coated with polyvinyl chloride (PVC), an internal polyurethane (PU) foam core, an acrylonitrile butadiene styrene (ABS) inflation/deflation valve and a polypropylene retaining strap. Each mattress is supplied with a polyester carry bag for storage and transport. The mattresses are packed in their carry bags and imported in cardboard cartons.
- Keywords
-
- FLOCKED
- OF PVC
- PNEUMATIC MATTRESSES
- MATTRESSES
- INFLATABLE
- PUMP
- 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: 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)) Classification has been determined in accordance with the following: General Interpretative Rules (GIR)s: GIR 1 Has been used to classify this product by the terms of heading 3926: Other articles of plastics and articles of other materials of headings 3901 to 3914. GIR 3 (b) Has been used as the plastic is considered to be the essential character. GIR 5 (b) Has been used to identify the type of packaging - Cardboard cartons. GIR 6 Has been used to classify this product by the terms of heading 392690: Other than elsewhere specified. 8 Digit Code 39269097 - Other than elsewhere specified. 10 Digit Code 3926909790 - Other than elsewhere specified. Also classified in accordance with: Chapter 39 Note 1 Chapter 94 Note 1 (a) Harmonised System Explanatory Notes to heading 3926.