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This section is Advance Tariff Ruling Information for ruling 600016871
- Start date
- 22 Oct 2026
- Expiry date
- 21 Oct 2029
- Commodity code
- 3926909790 (opens in new tab)
- Description
- A self-inflating air mattress designed for sleeping when camping or in temporary accommodation. The mattress is constructed from thermoplastic polyurethane (TPU) with a polyester textile coating on one side. The internal structure consists of open-cell polyurethane (PU) foam, which expands when the valve is opened, drawing air into the mattress. The mattress features inflation/deflation valves and is supplied with a textile drawstring storage bag and textile straps for transport. With an integrated pump with a removable rechargeable battery. These mats are available in both single and double sizes. The product is packaged in a cardboard carton.
- Keywords
-
- OF PLASTICS
- THERMOPLASTIC POLYURETHANE
- INFLATABLE
- POLYESTERS
- FLOCKED
- MATTRESSES
- 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 3926 - Other articles of plastics and articles of other materials of headings 3901 to 3914. GIR 3B Has been used as the plastic is considered to be the essential character. GIR 5B Has been used identify the type of packaging: textile storage bags/cardboard carton. 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 perforated buckets and similar articles used to filter water at the entrance to drains or protective face shields/visors. 10 Digit code 3926909790 - Other than elsewhere specified. Also classified in accordance with: Chapter 39 Note 1 Harmonised System Explanatory Notes to heading 3926