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Information for ruling 600007226

This section is Advance Tariff Ruling

Start date
19 Jun 2023
Expiry date
18 Jun 2026
Description
2pc gravity chairs with 2pc small cup holders Folding reclining chairs and headrest with a metal frame and fabric seating The only assembly required is sliding the cup holders onto the chair poles once they are unfolded ready to sit. Made of: TEXTILENE FABRICS+STEEL TUBE Packing Style: CARDBOARD BOXING/ INSTRUCTION PAPER
Keywords
  • WITH RECLINING MECHANISM
  • WITH METAL FRAMES
  • FOR THE GARDEN
  • GARDEN FURNITURE
  • CHAIRS
Justification
Classification has been determined in accordance with the following:- General Interpretative Rules (GIR)s GIR 1 has been used to classify this product by the terms of heading 9401- seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof GIR 3 (b) has been used as the seats are considered to be the essential character GIR 5 (b) has been used to identify the packaging GIR 6 has been used to classify the goods to subheading level 9401 79 - other seats, with metal frames: other than upholstered Also classified in accordance with:- Chapter 94 Note 2 Harmonised System Explanatory Notes (HSEN) heading 9401