Information for ruling 600008887
This section is Advance Tariff Ruling
- Start date
- 23 Oct 2023
- Expiry date
- 22 Oct 2026
- Commodity code
- 9403208000 (opens in new tab)
- Description
- A Trestle Table that is ideal for a site canteen or temporary desk and can also be used for a variety of leisure applications. The table top is made out of a high density moulded plastic that is designed to give a long lasting finish whilst at the same time being easy to keep clean The legs and frame are made out of powder coated Steel Lightweight and extremely portable White in colour pack of 1 180cm x 74cm x 74cm
- Keywords
-
- PORTABLE
- OF PLASTIC
- TABLES
- OF METAL
- OF STEEL
- OF BASE METALS
- FOLD-UP
- 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 (GIRs): GIR 1 - Has been used to classify this product by the terms of heading 9403 - Other furniture and parts thereof GIR 3b as the essential character is given by the legs and frame that are made out of powder coated Steel GIR 6 - Has been used to classify this product by the terms of heading 9403 20 - Other metal furniture 8 - Digit Code 940320 80 - Other than beds Also Classified in Accordance with: Harmonised System Explanatory Note (HSENs) (4) (A) to Heading 9403