Information for ruling 600009851
This section is Advance Tariff Ruling
- Start date
- 08 Apr 2024
- Expiry date
- 07 Apr 2027
- Commodity code
- 9401690000 (opens in new tab)
- Description
- A wooden chair made solely of pine. It was designed by architect and designer Lina Bo Bardi. The chair was made for the Serviço Social do Comércio (SESC) in Pompéia, São Paulo, Brazil. The dimensions of the chair are 69.9cm x 39.4cm x 51.4cm.
- Keywords
- CHAIRS OF WOOD PINE SEATS
- 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)). 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 940169 - Other seats, with wooden frames, other than upholstered. Also classified in accordance with: Harmonized System Explanatory Notes (HSEN) to Chapter 94 - Note 2. Harmonized System Explanatory Notes (HSEN) to Chapter 94 - General Note (1) and General Note (A). Harmonized System Explanatory Notes (HSEN) to heading 9401. Harmonized System Explanatory Notes (HSEN) to heading 9705 - Note A (3).