Information for ruling 600011482
This section is Advance Tariff Ruling
- Start date
- 01 Oct 2024
- Expiry date
- 30 Sep 2027
- Commodity code
- 9404909000 (opens in new tab)
- Description
- The changing mat is used to lay baby on to change the babies nappy comfortably. It is made of 100% Knitted Polyester (quilted) with a foam filled interior. The changing mat comes folded up and has velcro to keep folded with handle on top. Detach the velcro on the product, unwrap and lay flat for baby to lay on. This product is packaged individually for Retail Sale
- Keywords
-
- OF POLYESTER
- FOAM FILLING
- FITTED, TEXTILES
- BABY MATS
- MATTRESSES
- FOR BABIES
- FOLDABLE
- BABY CHANGING
- FOR BABY NAPPIES
- 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 (GIRs) 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. 8 digit code 94049090 other than filled with feathers or down. Also classified in accordance with: Additional Chapter Notes (a) to Chapter 94 Harmonised System Explanatory Notes (HSENs) (B) to Heading 94.04