Child's potty liners (Tariff notice 21)

Check the new tariff classification of child's potty liners.

A new regulation 2018/838 dated 7 June 2018 has been published in L141/4.

It’s important to recognise that this notice is considered a change to UK practice.

New regulation

Description of goods

A product consisting of a disposable liner, to be used in conjunction with a child’s potty, composed of a plastic bag to which a multilayer absorbent pad made from paper and a superabsorbent polymer of polyacrylate in the form of granules is attached at the bottom of the bag.

These superabsorbent polyacrylate granules are transformed into a gel when they come in contact with urine.

Classification (Combined Nomenclature (CN) code)

Code 3924 90 00.


Classification is determined by general rules 1, 3(b) and 6 for the interpretation of the CN and by the wording of CN codes 3924 and 3924 90 00.

Classification under heading 4818 is excluded because the essential character of the product is not given by its paper components but by the superabsorbent polymer of polyacrylate.

Classification under heading 9619 is excluded because the product is not shaped so that it fits to the human body (see also the Harmonised System Explanatory Notes (HSEN) to heading 9619).

The product is a combination of plastics and other materials.

A product which combines plastics and other materials is classified in chapter 39 provided that it retains the essential character of articles of plastics (see also the HSEN, General Notes to Chapter 39).

The essential character of the product is provided by superabsorbent polymer. The paper is solely considered to have a carrier or packaging function.

The product is therefore to be classified in CN code 3924 90 00 as other household articles and hygienic or toilet articles, of plastics.

Contact details

Tariff Classification
Customs Directorate
10th Floor South East
Alexander House
21 Victoria Avenue
Essex SS99 1AA


This tariff notice is published for information purposes only.

Published 8 June 2018