Information for ruling 600012998
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 multi-display unit with three tiers on four sides mimicking the appearance of a Christmas tree. The display unit is used to display Christmas tree stands. A price holder is also included at the top of the stand. Point of Sale Material. Made of mild 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)