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This section is Advance Tariff Ruling Information for ruling 600016024
- Start date
- 12 Aug 2026
- Expiry date
- 11 Aug 2029
- Commodity code
- 9404909000 (opens in new tab)
- Description
- A grey stripe pillow mattress. The pillow is designed for dogs to rest and to sleep on. It has a machine washable cover, so the pillow stays fresh. Features; Super soft for comfort, removable cushion for easy washing, machine washable to keep the pet's bed fresh and clean and multiple ways to use which is suitable for hard dog beds or on its own. Dimension: Bed Length 80cm x Bed Width 60 cm x Bed Height 10cm. Size: Medium. The mat is packed and sold individually in pet retail stores. The pillow comes in sizes including medium and large.
- Keywords
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- CUSHIONS
- PUT UP FOR RETAIL SALE
- PET BEDDING
- WASHABLE
- STUFFED
- PET MAT
- PILLOWS
- FOR PETS
- WOVEN FABRICS
- 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 6 - Has been used to classify the goods to subheading level 9404 90 - Other than; Mattress supports, Mattresses or Sleeping bags. 8 Digit Code: 940490 90 - Other than; Filled with feathers or down. Also classified in accordance with: Additional Note 1 to Chapter 94 General Note 2 to Chapter 94 Harmonized System Explanatory Notes (HSEN’s) (B) to 9404.