Information for ruling 600013943
This section is Advance Tariff Ruling
- Start date
- 09 Jan 2026
- Expiry date
- 08 Jan 2029
- Commodity code
- 9401790000 (opens in new tab)
- Description
- Set Of Six Chairs Made in 1941 from painted metal and cane. Measuring 84.1 x 39.3 x 47.2 cm (33 1/8 x 15 1/2 x 18 5/8 in.).
- Keywords
-
- NOT UPHOLSTERED
- OF RATTAN
- OF METAL
- CHAIRS
- SEATS
- 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 9401: Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof GIR 6 has been used to classify the goods to subheading level 940179: Other seats, with metal frames; Other than upholstered Also classified in accordance with: Chapter Note 2(b) to Chapter 94 Harmonized System Explanatory Note (HSEN's) to heading 94.01 Harmonized System Explanatory Note (HSEN's) to heading 97.05 (A) (3)