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Information for ruling 600009407

This section is Advance Tariff Ruling

Start date
19 Jan 2024
Expiry date
18 Jan 2027
Description
Non Slip Step Stool These can be used for multiple purposes. Easy to carry around and take on the go. This non slip stool is mainly made of Polypropylene. The dots on the top surface are made of Thermoplastic Rubber (TPR) and the below edge is covered with TPR on two sides. Size approx: 37cm x 25cm x 13cm White Non-slip surface & base Easy to carry Stable and durable Fit around toilet bases Weight capacity: 60kg / 130lbs
Keywords
  • STEP LADDERS
  • LADDERS AND STEPS
  • OF THERMOPLASTIC RUBBER
  • OF POLYPROPYLENE
  • 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)). 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 940370: Furniture of plastics Also classified in accordance with: Harmonized System Explanatory Note (HSEN's) to heading 94.03