Information for ruling 600012996
This section is Advance Tariff Ruling
- Start date
- 06 Jun 2025
- Expiry date
- 05 Jun 2028
- Commodity code
- 9403208000 (opens in new tab)
- Description
- A display unit with three tiers on one side. The display unit is used to display Christmas tree stands with a price board for these products. Christmas tree stands may be securely fastened to the display unit using cable ties (not supplied) or can simply sit on the arm for easy removal or demonstration. Point of Sale Material. Made of steel with a green powder coat finish.
- Keywords
-
- SHOP FURNITURE
- FOR DISPLAY
- OF STEEL
- STANDS
- CHRISTMAS TREE STANDS
- 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 6 has been used to classify the goods to subheading level 940320: Other metal furniture 8 Digit code 94032080: Other than beds Also classified in accordance with: Chapter Note 2 to Chapter 94 Harmonized System Explanatory Note (HSEN's) to heading 94.03 (5) WCO opinions 9403.20 (1)