Information for ruling 600006760
This section is Advance Tariff Ruling
- Start date
- 16 May 2023
- Expiry date
- 15 May 2026
- Commodity code
- 9403202000 (opens in new tab)
- Description
- An outdoor camping bed designed for camping and fishing, it comprises a sleeping bag permanently attached to a frame with legs made from aluminium and steel. It is mounted on six legs each spaced at equal intervals around the bed and is hinged to enable it to be folded for storage or packing. Packaged in plastic covering and then into a box
- Keywords
-
- OF METAL
- FOR OUTDOOR USE
- FOR SLEEP
- CAMPING EQUIPMENT
- 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 (b) has been used as the metal bedframe is considered to be the essential character. GIR 5 (b) has been used to identify normal packaging for transport 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 :- Note 2 to chapter 94 Harmonised Standard Explanatory Notes (HSENs) to heading – 9403 part 1 refers