Information for ruling 600008888
This section is Advance Tariff Ruling
- Start date
- 23 Oct 2023
- Expiry date
- 22 Oct 2026
- Commodity code
- 9403208000 (opens in new tab)
- Description
- Canteen Table - Wooden Frame - Melamine Surface - Pack of 1 - 1800mm x 600mm - Canteen table made from high quality pine and featuring a white melamine top which provides an easy to use wipe clean surface. Features lockable steel legs that are fully retractable for ease of moving and storing.
- Keywords
-
- PORTABLE
- OF WOOD
- 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