Information for ruling 600012931
This section is Advance Tariff Ruling
- Start date
- 02 May 2025
- Expiry date
- 01 May 2028
- Commodity code
- 9403700000 (opens in new tab)
- Description
- The garden cupboard is an ideal storage solution for garden equipment. With its stylish wood-look design, 880L capacity and durable, weather-resistant construction, it is built to last. It includes built-in ventilation, a sloped floor to protect contents against mud and rainwater and a built-in support for you to add your own shelf. Convenient opening from the top or front and a step-on lock makes access easy when you need it. It can hold 2 x 120L bins. Made of plastic resin Capacity 880L. Lockable. External size H113.5, W132, D71.5cm. Internal size H108.8, W122, D61cm. Weight 18kg.
- Keywords
-
- FOR STORAGE OF GOODS
- FURNITURE
- OF PLASTIC
- FOR THE GARDEN
- GARDEN FURNITURE
- 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)). 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 the type of packaging. GIR 6 has been used to classify the goods to subheading level 940370: Furniture of plastics Also classified in accordance with: Note 2 to Chapter 94 Harmonized System Explanatory Note (HSEN's) to heading 94.03