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This section is Advance Tariff Ruling Information for ruling 600016042
- Start date
- 14 Aug 2026
- Expiry date
- 13 Aug 2029
- Commodity code
- 9404909000 (opens in new tab)
- Description
- A round padded cushion intended for pets that measures 42-inch (106.7cm) in diameter. The product is made up of: An outer removable cover made from heavily woven upholstery-grade polyester fabric, with a piped edge and a concealed zip allowing the cover to be removed for cleaning. An internal woven fabric liner filled with 100% recycled polyester fibre filling to a depth of 4-inches (10.16cm).
- Keywords
-
- CUSHIONS
- PUT UP FOR RETAIL SALE
- PET BEDDING
- FOR ANIMALS
- WOVEN
- WITH ZIP FASTENER
- FOR PETS
- FOR DOGS
- 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 940490 – Other than elsewhere specified. 8 Digit Code – 94049090 – Other than filled with feathers or down. Also classified in accordance with: Harmonized System Explanatory Notes (HSENs) Note (B)(2) to Heading 9404.