Classification Quiz: Floating Mattress

🔓 Can you determine the correct classification of a "water mattress" is using the GIRs?

What is it?

• The product to classify is an oval-shaped article measuring approximately 180 cm in length and 95 cm at its widest point.

What does it consist of?

• It consists of a loosely crocheted textile fabric creating a net-like structure attached to an inflatable tube of plastics framing the textile fabric.

Any special features?

• An inflatable pillow of plastics is attached to one side of the tube.

What's it made of?

• A woven textile fabric of synthetic filament yarn completely encases the tube and pillow.

• The external surface of the article is complete of textile materials, which prevail over the plastics in volume.

• Especially, the net-like structure where a user lies is exclusive of textile material. However, plastics prevail over textile materials in weight and value.

What's its use?

• The article is designed to float on water, similarly to a pneumatic water mattress.

Step 1 – GIR 1: Wording of the Heading

Question: Based on the wording of the CN/HS headings, which categories could this product potentially fall under?

Options:

A) 9404 – Mattress supports, mattresses, cushions

B) 3926 – Articles of plastics

C) 6307 – Other made-up textile articles

D) 9506 – Sporting goods

Hint: Think about whether the article is principally a textile item, a plastic item, or a combination.

Step 2 – GIR 3(a): Most Specific Description

Question: Does any single heading fully describe the article?

Options:

A) Yes, one heading clearly covers the whole item

B) No, it is a composite article with multiple materials

Hint: Consider that both plastics and textile are essential in the product.

Step 3 – GIR 3(b): Essential Character

Question: If this article is considered a composite article, which component gives it its essential character?

Options:

A) The textile netting

B) The inflatable plastic tube and pillow

C) The combination cannot determine essential character

Hint: GIR 3(b) depends on the component that defines the purpose of the article or dominates its character.

Step 4 – GIR 3(c): Tie-Breaker

Question: If multiple headings are equally relevant, which heading should be selected?

Options:

A) The heading that occurs first numerically

B) The heading that occurs last numerically

Hint: Use this when no component clearly gives the article its essential character.

Step 5 – Final Classification

Question: Based on your GIR reasoning, what is the correct commodity code?

Options:

A) CN 9404 90 – Other mattresses, cushions, or similar articles

B) CN 3926 90 – Other articles of plastics

C) CN 6307 90 – Other made-up textile articles

D) CN 9506 99 – Other sporting goods

What is the solution?