Information for ruling 600009903
This section is Advance Tariff Ruling
- Start date
- 28 Mar 2024
- Expiry date
- 27 Mar 2027
- Commodity code
- 9403208000 (opens in new tab)
- Description
- This product is a low table with tripod feet that is made of stainless steel with a mirror polished finish and has a glass top. The table was designed by acclaimed Paris based artists, a French furniture designer and Visual designer. This table will be of great interest to collectors of French and Contemporary design more broadly, embodying ideals developed in the last quarter of the twentieth century which rebelled against the minimalistic tendencies of modernism that dominated the design world for the proceeding decades.
- Keywords
- FURNITURE OF GLASS TABLES OF BASE METALS OF STAINLESS STEEL
- 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 940320 - Other metal furniture Eight digit code – 9403208000 Also classified in accordance with: Note 2 to Chapter 94 Harmonised System Explanatory Notes (HSENs) to heading 9403 Harmonised System Explanatory Notes (HSENs) Note A(3) to heading 9705