Information for ruling 600010101
This section is Advance Tariff Ruling
- Start date
- 26 Apr 2024
- Expiry date
- 25 Apr 2027
- Commodity code
- 9403609000 (opens in new tab)
- Description
- Mattia Bonetti is a Paris-based artist and designer known for his eccentric and surreal creations. The chest of drawers' angular shape and stainless-steel covered wood add visual interest, making it stylish and functional for any contemporary interior. Stainless steel-covered wood – 80% wood, 20% steel plating
- Keywords
- PLATED OF STEEL DRAWERS FURNITURE OF WOOD
- 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: furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like; prefabricated buildings; other furniture and parts thereof. GIR 3(b) has been used as the 'wooden chest of drawers' is considered to be the essential character Gir 6 has been used to classify the goods to subheading level 940360 other wooden furniture. Eight digit code 94036090 other wooden furniture other than elsewhere specified in this heading. Ten digit code 9403609000. Also classified in accordance with: Note 2 to Chapter 94 General Note to Chapter 94 Harmonised System Explanatory Notes (HSENs) (1) to Heading 9403