THIS FILLED SILK AND VISCOSE VELVET CUSHION IS CLASSIFIED TO COMMODITY CODE 9404901000 IN ACCORDANCE WITH THE FOLLOWING:
GENERAL INTERPRETATIVE RULES (GIR)
GIR1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 9404 AND ANY RELEVANT SECTION AND CHAPTER NOTES.
GIR6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL.
HARMONISED SYSTEM EXPLANATORY NOTES
GENERAL CHAPTER NOTE TO CHAPTER 94 (2)
MATTRESS SUPPORTS, MATTRESSES AND OTHER ARTICLES OF BEDDING OR SIMILAR FURNISHING, SPRUNG, STUFFED OR INTERNALLY FITTED WITH ANY MATERIAL, OR OF CELLULAR RUBBER OR PLASTIC, WHETHER OR NOT COVERED (HEADING 9404).
HEADING 9404 EXPLANATORY NOTE (B) ARTICLES OF BEDDING AND SIMILAR FURNISHING AND NOTE (B).
THE PRODUCT IS EXCLUDED FROM HEADING 9404909000 - OTHER, AS THE CUSHION IS FILLED WITH FEATHERS AND AS SUCH MEETS THE SPECIFIC HEADING TEXT OF 9404901000 - FILLED WITH FEATHERS OR DOWN.