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Information for ruling 600010100

This section is Advance Tariff Ruling

Start date
24 Apr 2024
Expiry date
23 Apr 2027
Description
103 Silver consoles 'meter tall stools' were designed by Martin Szekely and produced by Galerie kreo, Paris. 103 Silver Consoles, executed in 2006. Tubular stainless steel and plastic. 102.9 x 36.8 x 36.8 cm set of 5 cylinders in stainless steel with black lacquered tops
Keywords
OF STAINLESS STEEL WITH PLASTIC OF METAL PEDESTAL FURNITURE SILVER
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 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