Information for ruling 600010471
This section is Advance Tariff Ruling
- Start date
- 13 Jun 2024
- Expiry date
- 12 Jun 2027
- Commodity code
- 9403208000 (opens in new tab)
- Description
- An outdoor garden furniture set. This comprises of a table, 2 armchairs a twin chair and a matching bench. The set is made of an aluminium frame with plastic wood composite.
- Keywords
-
- SETS
- FOR OUTDOOR USE
- CHAIRS
- FURNITURE
- ALUMINIUM
- PUT UP FOR RETAIL SALE
- TABLES
- 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)) Classification has been determined in accordance with the following: 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 this product by the terms of heading 940320: Other metal furniture 8 Digit code 94032080: Other than beds Also classified in accordance with: Harmonised System Explanatory Notes to heading 9403