Information for ruling 600008889
This section is Advance Tariff Ruling
- Start date
- 26 Oct 2023
- Expiry date
- 25 Oct 2026
- Commodity code
- 9401790000 (opens in new tab)
- Description
- A canteen bench (no back) that is a robust wooden folding bench constructed from high quality pine and finished with a hard wearing clear varnish. Features lockable steel legs that are fully retractable for ease of moving and storing. size 1800mm x 250mm Pack of 2
- Keywords
-
- OF WOOD
- OF METAL
- SEATS
- FURNITURE
- 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 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: Chapter 94 Note 2 Harmonised System Explanatory Notes (HSEN) heading 9401