Information for ruling 600012860
This section is Advance Tariff Ruling
- Start date
- 16 May 2025
- Expiry date
- 15 May 2028
- Commodity code
- 9403500000 (opens in new tab)
- Description
- Bedroom furniture. The item is a fitted wardrobe made from Medium-Density Fibre board (MDF) for use in bedrooms. The wardrobes are supplied with hinged or sliding doors and are supplied fully assembled. Packaging consists of paper, and carboard. The wardrobe can be supplied with a matching bedside cabinet made from MDF, fully assembled and with similar packaging.
- Keywords
-
- BEDROOM FURNITURE
- WARDROBE
- FURNITURE
- SLIDING DOORS
- OF WOOD
- MDF
- WITH HINGES
- 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 5 (b) has been used to identify packaging - paper, and carboards. GIR 6 Has been used to classify the goods to subheading level 9403 50 - Wooden furniture of a kind used in the bedroom. Also classified in accordance with: HSENs Notes 1(f) to HSENs to 94 HSENs Notes (1) to HSENs to 9403