Information for ruling 600009197
This section is Advance Tariff Ruling
- Start date
- 16 Nov 2023
- Expiry date
- 15 Nov 2026
- Commodity code
- 9403830010 (opens in new tab)
- Description
- The Hazel natural rattan side table is handwoven with a real rattan base and oak veneer top. This side table is full of visual interest thanks to its striking mix of materials and textures. The side table is ideal to use in any room and there is plenty of space for a lamp or accessories to be placed on the top of the table. Coasters will need to be used to protect the surface from excess heat and scratches.
- Keywords
-
- FURNITURE
- HANDMADE
- OF WOOD
- PUT UP FOR RETAIL SALE
- OF RATTAN
- 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 9403 - Other furniture and parts thereof GIR 6 - has been used to classify the goods to subheading level 940383 - Furniture of other materials, including cane, osier, bamboo or similar materials - of rattan 10 Digit Code - 9403830010 - Hand-made Also classified in accordance with: Harmonised system explanatory notes (HSENs) to heading 9403