Information for ruling 600010102
This section is Advance Tariff Ruling
- Start date
- 22 Mar 2024
- Expiry date
- 21 Mar 2027
- Commodity code
- 9403601000 (opens in new tab)
- Description
- Coffee Table, circa 1940 deigned by Paul Frankl who was born in Austria in 1886. The table top is cork and the legs are mahogony. This piece demonstrates Paul Frankl’s innovative use of cork material and an early use of biomorphic forms in his furniture designs that predated organic shapes in the designs of many of his peers. The dimensions of the table are 38.1 x 119.4 x 89.5 cm.
- Keywords
- FOR INDOOR USE TABLES CORK MAHOGANY FURNITURE LIVING ROOM 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 - Other furniture and parts thereof GIR 3 (b) has been used as the wooden legs are the essential character GIR 6 has been used to classify this product to subheading level 940360 - Other wooden furniture; Other than a kind used in offices, the kitchen or the bedroom 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 (HSENs) to Heading 9403