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This section is Advance Tariff Ruling Information for ruling 600016305
- Start date
- 30 Sep 2026
- Expiry date
- 29 Sep 2029
- Commodity code
- 9404909000 (opens in new tab)
- Description
- A mattress dog bed in smoke grey 80 x 55 cm rectangular with no sides 100% recycled polyester cover. It has a recycled memory foam flakes inner stuffing.
- Keywords
-
- PUT UP FOR RETAIL SALE
- FOR ANIMALS
- FOR PETS
- OF POLYESTER
- FOAM FILLING
- MATTRESSES
- 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 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 Chapter Notes 1 to heading 9404 refers Harmonized System Explanatory Notes (HSEN's) to Chapter 94 - General note (2) Harmonized System Explanatory Notes (HSEN's) to heading 9404 - note (B)