Information for ruling 600007043
This section is Advance Tariff Ruling
- Start date
- 22 May 2023
- Expiry date
- 21 May 2026
- Commodity code
- 9403208000 (opens in new tab)
- Description
- A Heavy Duty 5 tier Steel construction Shelving unit, designed for stability. A piece of furniture to be placed on the floor. The shelving unit is ideal for the home and garage, it can create fully adjustable 5 tier shelving or a workbench style layout, with a boltless assembly system snap the racks safely together. The character-determining material is the metal frame due to its importance for use as an element that gives stability. The unit has 5 solid MDF selves that can hold a load capacity of 175kg/tier and with 5 levels they are ideal for all storage needs. It is made from Iron 38%+wooden board 60%+plastic 2%. It comes flat packed for easy delivery and assembly. The heavy duty storage shelf Colour: Black/Red/Silver/Blue Material : Steel & MDF Size: 5 Tier Shelf, Standard: H 150 x W 70 x D 30 Cm / Large: H 180 x W 90 x D 40 Cm Can be split in to 2 workbenches. Cleaning Instructions : Wipe With A Dry Cloth Package included: 1x storage shelving unit.
- Keywords
-
- OF BASE METALS
- WITH METAL FRAMES
- OF WOOD
- SHELVES
- OF STEEL
- FURNITURE
- FLOOR STANDING
- 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 3b - Has been used as the essential character - Of metal frame construction GIR 6 - Has been used to classify this product by the terms of heading 9403 20 - Other metal furniture 8 - Digit Code - 940320 80 - Other than; beds Also Classified in Accordance with: Note 2 (A) to Chapter 94 Harmonized System Explanatory Note (HSEN's) to Heading 9403