Information for ruling 600010184
This section is Advance Tariff Ruling
- Start date
- 09 Apr 2024
- Expiry date
- 08 Apr 2027
- Commodity code
- 9401790000 (opens in new tab)
- Description
- A folding camping chair. It has an iron frame and is covered with 600D Oxford fabric. It comes with a drawstring fabric bag for packing the chair into when not in use. It is packaged with an information insert card.
- Keywords
- WITH METAL FRAMES OF IRON SEATS OF TEXTILE MATERIAL CHAIRS
- 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 9401 - Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof. GIR 5b - has been used to identify the type of packaging. GIR 6 - has been used to classify the goods to subheading level 940179 - Other seats, with metal frames: Other than upholstered. Also classified in accordance with: Harmonized System Explanatory Notes (HSEN) to Chapter 94 - Note 2. Harmonized System Explanatory Notes (HSEN) to heading 9401 and subheading explanatory notes to 9401.61 and 9401.71.