Information for ruling 600007058
This section is Advance Tariff Ruling
- Start date
- 06 Jun 2023
- Expiry date
- 05 Jun 2026
- Commodity code
- 9403700000 (opens in new tab)
- Description
- A toilet steep stool. Made from 100% acrylonitrile butadiene styrene plastic and with rubber anti-slip grips. Designed to simulates a comfortable squat position, and helps ease toilet-related ailments. Fits any toilet. Measures: L 39cm x W 22.5cm x H 17cm. Weights approx. 840grams. White in colour.
- Keywords
-
- FURNITURE
- ABS
- OF PLASTIC
- FOR TOILET USE
- MISCELLANEOUS ARTICLES
- 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)) General interpretative rules (GIR)s: 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 subheading level 940370 - Furniture of plastics Also classified in accordance with: Harmonised System Explanatory Notes to heading 9403