Information for ruling 600007329
This section is Advance Tariff Ruling
- Start date
- 27 Jun 2023
- Expiry date
- 26 Jun 2026
- Commodity code
- 9401530000 (opens in new tab)
- Description
- This product is a 4pc rattan furniture set that has 2 single chairs, 1 double chair and a table, and is black with grey cushions. Measurements are as follows: Double chair – 94cm (W) x 84cm (H) x 49cm (D) Single chairs – 51cm (W) x 84cm (H) x 48cm (D) Table – 75cm (W) x 38cm (H) x 37cm (D) Packaged in a brown carton box.
- Keywords
-
- FURNITURE
- SETS
- GARDEN FURNITURE
- CHAIRS
- TABLES
- OF RATTAN
- 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 the product to heading 9401 - Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof GIR 3b has been used as the seats are considered to be the essential character GIR 5b has been used to identify the type of packaging GIR 6 has been used to classify the goods to subheading level 940153 – Of rattan Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to heading 9401