Information for ruling 600006063
This section is Advance Tariff Ruling
- Start date
- 23 Mar 2023
- Expiry date
- 22 Mar 2026
- Commodity code
- 9403609000 (opens in new tab)
- Description
- A piece of outdoor furniture made of fir-wood. It’s purpose is for storage of tools and garden accessories. It comprises a wooden box mounted on 4 legs with 2 doors on the front and a hinged lid. Inside is a single shelf that can be accessed from the top or by opening the doors. Dimensions are 88cm (height), 68cm (width) and 39cm (depth). It is supplied as a flatpack for self-assembly
- Keywords
-
- FURNITURE
- FOR STORING
- GARDEN FURNITURE
- TOOL BOXES
- FOR OUTDOOR USE
- ARTICLES OF WOOD
- 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 6 has been used to classify the goods to sub-heading 9403 60 – Other wooden furniture Code to 8 digits - 9403 6090 – Other wooden furniture Also classified in accordance with :- Harmonised Standard Explanatory Notes (HSENs) to heading – 9403