Information for ruling 600009809
This section is Advance Tariff Ruling
- Start date
- 20 Mar 2024
- Expiry date
- 19 Mar 2027
- Commodity code
- 9401790000 (opens in new tab)
- Description
- A armchair which is constructed from a painted Iron frame with an covered in nylon netting, (is not sufficient to cause the seat to be classified as upholstered) and feet made of rubber, which provides comfortable support without sacrificing strength or functionality. The chair is lightweight and has a transparent seat made of nylon threads. The product is intended to be placed on the floor and is used to furnish apartments. The armchair is considered to be seating furniture, with a metal frame not upholstered.
- Keywords
-
- OF BASE METALS
- OF NYLON
- NOT UPHOLSTERED
- ARMCHAIRS
- SEATS
- OF IRON
- FURNITURE
- USED
- Justification
- Classification has been determined in accordance with the following: - General Interpretative Rules (GIR)s: 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: Note A (3) to Heading 9705 Note 2 (b) to Chapter 94 Harmonized System Explanatory Notes (HSENs) to Heading 9401 - Subheading 9401.61 & 9401.71 - Upholstered Seats.