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Information for ruling 600009208

This section is Advance Tariff Ruling

Start date
30 Nov 2023
Expiry date
29 Nov 2026
Description
A side table which can be used in any room, it is made from 98% Magnesia Concrete and 2% Fibre Glass. Net weight: 9.5 KG Measurements : 35cm x 35cm x 45cm Colour: Green
Keywords
  • OF CONCRETE
  • OF GLASS FIBRE
  • MAGNESIA
  • FURNITURE
  • PUT UP FOR RETAIL SALE
  • TABLES
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 9403 89 – Furniture of other materials, including cane, osier, bamboo or similar materials; Other than bamboo or rattan. 10 Digit Code - 9403890090 - Other than hand-made Also Classified in Accordance with: Harmonized System Explanatory Notes (HSEN’s) to 9403