Information for ruling 600013622
This section is Advance Tariff Ruling
- Start date
- 12 Dec 2025
- Expiry date
- 11 Dec 2028
- Commodity code
- 9401998000 (opens in new tab)
- Description
- Permanent furniture coverings for chairs, sofas, sofa-beds and footstools. The coverings are of polyester fabric. Zips are included only to help with the upholstery filling process. The coverings cannot be removed from the chairs/sofa/sofa-bed/footstools without having to take apart the frames/remove legs. The large footstools can be used as a seat. The coverings are packaged into plastic bags and stored in wooden crates for transportation.
- Keywords
-
- OF POLYESTER
- COVERS
- ARMCHAIRS
- COUCHES
- LIVING ROOM FURNITURE
- FOR COVERING
- Justification
- Classification has been determined in accordance with the following: - General Interpretative Rules (GIR)s: 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 9401 - Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof. GIR 5b - has been used to identify the type of packaging. GIR 6 - has been used to classify the goods to subheading level 940199 - Parts: Other than of wood. 8-digit code 94019980 - Other than elsewhere specified within this subheading. Also classified in accordance with: Harmonized System Explanatory Notes (HSEN) to heading 9401.