Information for ruling 600007662
This section is Advance Tariff Ruling
- Start date
- 01 Aug 2023
- Expiry date
- 31 Jul 2026
- Commodity code
- 9401610000 (opens in new tab)
- Description
- A multifunction bench. The item was made circa 1954 and designed by Augusto Bozzi, an Italian designer born in 1924. The item is a bench style seat which stands on the floor supported by a pair of legs at each end. The two legs are joined together by a support bar. The bench has a seat area at each end and the middle has an integrated seat upholstered and covered in fabric. The frame and legs are made from teak wood.
- Keywords
-
- WITH WOOD FRAMES
- FURNITURE
- UPHOLSTERED
- FOR SITTING
- CHAIRS
- 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 Heading 9401 - Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof. GIR 6 has been used to classify the goods to subheading level 940161 - Other seats, with wooden frames; upholstered. Also classified in accordance with: Chapter Notes 2 & 2b to Chapter 94 Harmonized system explanatory notes (HSEN’s) General Notes (A) to Chapter 94 Harmonized system explanatory notes (HSEN’s) General Notes to Heading 9401 & subheading Notes 9401.61 Harmonized system explanatory notes (HSEN’s) General Notes (C) to Chapter 97 Harmonized system explanatory notes (HSEN’s) Notes (A) (3) to Heading 9705