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Information for ruling 600010389

This section is Advance Tariff Ruling

Start date
12 Jul 2024
Expiry date
11 Jul 2027
Description
This product is a music stand also known as music desk. It is designed for standing on the floor to support sheet music for seated or standing musicians. The music stand is provided in two parts: a top and a base. It can be slotted together for use and dismantled and folded flat for storage and transportation. It is made from twin Wall Polypropylene. This is a thin fluted layer of polypropylene sandwiched between two thin flat layers.
Keywords
  • DISMANTLEABLE
  • STANDS
  • RANGE OF SIZES
  • OF POLYPROPYLENE
  • FOR MUSIC SHEETS
  • TABLES
  • FOLDED
  • MUSIC STAND
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 940370 furniture of plastics. Also classified in accordance with: Chapter 94 note 2 Harmonised System Explanatory Notes (HSENS) to subheading 9403