Information for ruling 600008710
This section is Advance Tariff Ruling
- Start date
- 22 Sep 2023
- Expiry date
- 21 Sep 2026
- Commodity code
- 9401999090 (opens in new tab)
- Description
- Custom made cushion covers/casings made of woven 100% solution-dyed acrylic. The covers are made to fit foam cushions for a wide range of outdoor seating. Each cushion cover/casing is installed over the foam core at time of final delivery to the customer along with the seating furniture frame.
- Keywords
-
- WOVEN
- FOR FURNITURE
- FOR OUTDOOR USE
- ACRYLIC
- CUSHION COVERS
- 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 9401 - Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof GIR 6 has been used to classify this product to subheading level 940199 - Parts; Other than of wood 8 Digit Code 94019990 - Other than of seats of a kind used for aircraft 10 digit code 9401999090 - Other than ratchet disk for use in the manufacture of reclining car seats; Other than elsewhere specified Also classified in accordance with: Harmonized System Explanatory Notes (HSENs) to Heading 9401 Parts