Information for ruling 600005995
This section is Advance Tariff Ruling
- Start date
- 30 Mar 2023
- Expiry date
- 29 Mar 2026
- Commodity code
- 9403202000 (opens in new tab)
- Description
- An item of furniture designed for babies. It comprises a baby bouncer/bassinet with covers and straps for support. It is mounted on a stand and can either be used upright but can also be tilted back to horizontal position and it’s sides raised to take the form of a bassinet. The framework is made mainly of aluminium alloy with the covers and straps made from textiles. It also contains an active rocking mechanism which rocks the bouncer/bassinet according to the user’s requirements. This is powered by 2 Li-Po batteries that are charged using supplied battery charger and a USB cable (not subject of this classification)
- Keywords
-
- BEDROOM FURNITURE
- WITH METAL FRAMES
- FOR BABIES
- OF ALUMINIUM ALLOY
- BEDS
- Justification
- Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)) GIR 1 has been used to classify this product by the terms of heading 9403 – Other furniture and parts thereof GIR 3(c) has been used as it is considered there is no essential character and therefore has been classified to last in numerical order within the tariff. GIR 6 has been used to classify the goods to sub-heading 9403 20 – Other metal furniture Code to 8 digits - 9403 2020 – Beds Also classified in accordance with :- Harmonised Standard Explanatory Notes (HSENs) to heading – 9403 – part (1) refers.