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Information for ruling 600008044

This section is Advance Tariff Ruling

Start date
29 Jul 2023
Expiry date
28 Jul 2026
Description
A music stand that is made from 95% iron, and 5% plastic. This is a traditional stand for musicians of all types that is easy to install and remove. It has a large page holder for large music sheet and rubber non-slip feet for home, school or a professional use. The music stand is also telescopic, has a folding design that makes it is easy to carry and store, and it also comes with carry bag. The metal page holder is black, is 50 cm x 35 cm, with an adjustable height of 72cm/110cm/150cm, and this music stand includes page clips, and rubber non-slip feet.
Keywords
  • STANDS
  • FURNITURE
  • OF PLASTIC
  • PUT UP FOR RETAIL SALE
  • MUSICAL
  • OF IRON
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 9403 - Other furniture and parts thereof. GIR 6 - Has been used to classify this product by the terms of heading 940320 - Other metal furniture 8 - Digit Code - 94032080 - Other than beds Also Classified in Accordance with: Note 2 (A) to Chapter 94 Harmonized System Explanatory Note (HSEN's) to Heading 9209 The heading also covers (1) Harmonized System Explanatory Note (HSEN's) to Heading 9403