Information for ruling 600012928
This section is Advance Tariff Ruling
- Start date
- 02 May 2025
- Expiry date
- 01 May 2028
- Commodity code
- 9401800000 (opens in new tab)
- Description
- 2-seater faux rattan-effect bistro set. Used for garden seating. The set is made from polyethylene and resin. Sturdy seatbacks and armrests are paired with cushions for comfort and durability, while the stylish graphite colour scheme is sure to complement your garden or patio. The table features a smooth, slatted table top and lift the lid of the table to reveal storage for cushions and garden equipment. The cushions are included. You need to remove the seat pads for a weather-resistant set that can be left outside all year round. Consider covering in extreme conditions. Garden table features: Resin table top. Storage included in: table - 50L total storage capacity. Table size: H43, W39, L39cm. Chair features: Chair seat and back made from rattan effect. Size H89, W62, D60cm. Seat height 41.6cm. 110kg maximum user weight per chair. Cushion features: Polyester and Light Grey cushions. Removable covers. Washable covers. Remove cushions when not in use and store inside. Packaged in bags/boxes.
- Keywords
-
- OF PLASTIC RESIN
- POLYETHYLENE
- TABLES
- FOR THE GARDEN
- GARDEN FURNITURE
- FOR SITTING
- SEATS
- 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: GIR1 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 5 (b) - has been used to identify the type of packaging. GIR6 has been used to classify the goods to subheading level 940180 other seats Also Classified in Accordance with: Note 2 to Chapter 94 Harmonised system explanatory notes (HSENs) 9401 Harmonised system explanatory notes (HSENs) 9403