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Information for ruling 600008039

This section is Advance Tariff Ruling

Start date
18 Jul 2023
Expiry date
17 Jul 2026
Description
The 1 Tier Black Glass Floating Wall Mount Shelf used for organizing and displaying your electronic devices such as a Sky Box, game console, or DVD player. Glass 72% aluminium alloy 9% plastic 2% iron 17% Tempered Glass Cable Management System for Cable Routing Maximum Weight Supported on Each Shelf: 10kg Specification: Length: 36cm Width: 25cm Height: 20cm Material: Aluminum Frame and Tempered Glass Aluminum Frame Colour: Black Tempered Glass Colour: Black Weight Without Packing: 3kg Weight With Packing: 3.5kg
Keywords
  • OF GLASS
  • FLOATING
  • SHELVES
  • DVD (DIGITAL VERSATILE DISCS)
  • DISPLAY SHELVES
  • WALL MOUNTED
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 3 (b) - Has been used as the ‘glass shelf’ is considered to give the essential character. GIR 5 (a) - Has been used to identify the type of packaging GIR 6 - Has been used to classify the goods to subheading level 9403 89 – Furniture of other materials, including cane, osier, bamboo or similar materials; Other than bamboo or rattan. Code 94038900 90 - Other than hand-made Also Classified in Accordance with: Chapter 94 Notes 2(a) Harmonised System Explanatory Notes (HSENs) to Heading 94.03