Cooling mats for animals (Tariff notice 15)
Check the tariff classification for cooling mates for animals.
Applies to England, Scotland and Wales
New regulation
A new regulation was published on 1st June 2023.
L 142/11
Reg. 2023/1057
This is not considered a change in Northern Ireland practice.
Classification (Combined Nomenclature (CN) code)
3926 90 97
Description of the goods
Rectangular article (‘cooling mat’) measuring approximately 50cm × 40cm × 1cm or 90cm × 50cm × 1cm, consisting of: a soft plate of cellular plastic foam of polyurethane impregnated with a gel consisting of water and 1.6% by weight of carboxymethylcellulose.
The cooling mat is covered with a waterproof textile fabric of synthetic fibres (polyester), and is coated with plastics on the inside.
The cooling mat has a cooling effect on e.g. an animal lying down on it, due to the gel.
The cooling mat is put up for retail sale and presented to be used for dogs or cats but can also be used by humans.
Reason
Classification is determined by general rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature, and by the wording of CN codes 3926, 3926 90 and 3926 90 97.
Classification under heading 9404 as articles of bedding and similar furnishing is excluded, because the cooling mat is mainly intended to provide a cooling effect. Thus, its function is not comparable to that of articles of bedding and similar furnishing of heading 9404.
The cooling mat is a composite article within the meaning of general rule 3(b) for the interpretation of the Combined Nomenclature, consisting of a cover of textile fabric, a plate of cellular plastic foam and gel containing carboxymethylcellulose.
The gel gives the product its essential character; the plate of cellular plastic foam only has a carrier function, while the waterproof textile merely serves as a cover (see also the Harmonised System Explanatory Notes to heading 3926, point (9)). The mat containing the gel is an article of materials of heading 3912.
The cooling mat is therefore to be classified under CN code 3926 90 97 as other article of other materials of headings 3901 to 3914.
Contact Details
Tariff Classification
Customs Policy & Strategy
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This Tariff notice is published for information purposes only.