Information for ruling 600008042
This section is Advance Tariff Ruling
- Start date
- 29 Jul 2023
- Expiry date
- 28 Jul 2026
- Commodity code
- 9401790000 (opens in new tab)
- Description
- A zero gravity chair that is made from 60% iron pipe, 30% tesla and 10% plastic. This chair is gravity folding sun lounger that has an adjustable reclining back, cup holder and canopy. Its also has a black powder-coated steel frame, and a breathable mesh fabric cover. The chair also features a removable padded headrest and armrests, an overhead canopy, a removable side tray holder to keep drinks, magazines, phones etc. The chair also has a lockable reclining system to adjust to any position, and a foldable design, making it easy to carry and store when not in use. The maximum weight capacity of this zero gravity chair is 150kg.
- Keywords
-
- WITH RECLINING MECHANISM
- WITH METAL FRAMES
- PUT UP FOR RETAIL SALE
- FOR THE GARDEN
- GARDEN FURNITURE
- 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)). 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 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:- Note 2 to Chapter Harmonised System Explanatory Notes (HSEN) heading 9401