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Information for ruling 600002541

This section is Advance Tariff Ruling

Start date
08 Dec 2021
Expiry date
07 Dec 2024
Description
A wall mounted stainless steel folding shower seat. It has a stainless steel frame with a plastic seat and back support, with polyurethane feet pads. The folding seat is fixed to the wall to assist access for disabled people to have a shower. The folding seat is packaged individually in a cardboard box.
Keywords
SEATS SHOWERS FOR WASHING FOR SITTING OF STAINLESS STEEL MOUNTED WITH PLASTIC
Justification
Classification has been determined in accordance with the following: - General Interpretative Rules (GIR)s: GIR 1 - has been used to classify this product by the terms of heading 9401 - Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof. GIR 5b - has been used to identify the type of packaging. GIR 6 - has been used to classify the goods to subheading level 940179 - Other seats, with metal frames, Other than upholstered. Also classified in accordance with: Chapter note 2 (b). Harmonized System Explanatory Notes (HSEN) to heading 9401.