Guidance

Fabric designed to be hung on a high bed rail (Tariff notice 8)

Check the new tariff classification for fabric designed to be hung on a high bed rail.

A new regulation dated 15 April 2019 was been published on 25 April 2019.

This is not considered a change in UK practice.

New regulation

An article made of woven textile fabric (cotton) composed of three textile pockets stitched together and designed to be hung on a high bed rail.

The article is intended for storing small items. The pockets may be decorated to match the theme of a child’s room.

Classification (Combined Nomenclature (CN) code)

Code 307 90 98.

Reason

Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, note 7(f) to Section XI and by the wording of CN codes:

  • 6307
  • 6307 90
  • 6307 90 98

The pockets are not considered furnishing articles (see also the Harmonised System Explanatory Notes (HSEN) to heading 6304 ) but serve as storage units.

Consequently, classification of the article under heading 6304 as other furnishing articles is excluded. It is a made-up textile article, not included more specifically in other headings of Section XI or elsewhere within the meaning of heading 6307 (see also the HSEN to heading 6307 ). It is therefore to be classified under CN code 6307 90 98 as other made-up articles.

Contact details

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

Email: tariff.classification@hmrc.gov.uk

This tariff notice is published for information purposes only.

Published 29 April 2019