Information for ruling 600013716
This section is Advance Tariff Ruling
- Start date
- 17 Dec 2025
- Expiry date
- 16 Dec 2028
- Commodity code
- 9403208000 (opens in new tab)
- Description
- A metal framed console table, with a tabletop of wood which has a white Formica covering. The console table was made at Studio B.B.P.R. in Italy, circa 1959.
- Keywords
-
- USED
- OF WOOD
- OF METAL
- FUNCTIONAL
- TABLES
- 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 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 94 - Note 2. Harmonized System Explanatory Notes (HSEN) to heading 9403.