Information for ruling 600012068
This section is Advance Tariff Ruling
- Start date
- 17 Dec 2024
- Expiry date
- 16 Dec 2027
- Commodity code
- 9403609000 (opens in new tab)
- Description
- The Wooden floating shelves can be used on any wall whether it in the home or office. They will be mounted by metal brackets. The wooden shelf is made from MDF board, and the metal brackets are colour-coated. The wall mount kit is made by a laser CNC machine, and then it's colour coated. The top of the MDF is laminated to make it water-resistant. The pack contains three shelves and brackets and an installation manual, which is provided in the box. The whole kit is wrapped in plastic bubbles and then packed in a box made of crafted paper carton.
- Keywords
-
- WATER RESISTANT
- BRACKETS
- WITH METAL
- MOUNTED
- SHELVES
- WALL MOUNTED
- ARTICLES 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 2A - has been used as the goods are unassembled GIR 3(b) has been used as the 'wooden shelf' is considered to be the essential character GIR 5 (b) - has been used to identify the type of packaging - wrapped in plastic bubbles and then packed in a box made of crafted paper carton. 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. Also classified in accordance with: Chapter notes 2a to Chapter 94 Harmonised system explanatory notes (HSENs) to 9403