Information for ruling 600010098
This section is Advance Tariff Ruling
- Start date
- 27 Mar 2024
- Expiry date
- 26 Mar 2027
- Commodity code
- 9403601000 (opens in new tab)
- Description
- A birch wood and aluminium coffee table, circa 1949. It has two legs of aluminium and one leg of birch wood and the table top is also made of birch wood. Its dimensions are 38.9cm x 124.5cm x 87.6cm. The table was made by Herman Miller company and designed by American designer and landscape architect Isamu Noguchi.
- Keywords
- TABLES BIRCH OF WOOD OF ALUMINIUM
- 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 9403 - Other furniture and parts thereof. GIR 3b - has been used as the wood is considered to be the essential character. GIR 6 - has been used to classify the goods to subheading level 940360 - Other wooden furniture. 8-digit code 94036010 - Wooden furniture of a kind used in the dining room and the living room. Also classified in accordance with: Harmonized System Explanatory Notes (HSEN) to heading 9403. Combined Nomenclature Explanatory Notes (CNEN) to heading 9403. Harmonized System Explanatory Notes (HSEN) to heading 9705 - Note A (3).