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Information for ruling 600014362

This section is Advance Tariff Ruling

Start date
04 Nov 2025
Expiry date
03 Nov 2028
Description
A metal shelf with hooks. Powder coated steel shelf with 4 pegs for hanging coats and hats etc. Compatible with slat panels, and used for organisation. Dimensions 110mm (H), 215mm (W), 50mm (D). Packaged in a cardboard sleeve
Keywords
  • FURNITURE
  • OF METAL
  • SHELVES
  • HOOKS
  • OF STEEL
  • FOR WALLS
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)). General Interpretative Rules (GIRs): GIR 1 has been used to classify this product by the terms of heading 9403 - Other furniture 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 940320 – Other metal furniture 8 digit-code 94032080 – Other than beds Also classified in accordance with: Note 2(a) to Chapter 94 Harmonised System Explanatory Notes (HSENs) to heading 9403 Harmonised System Explanatory Notes (HSENs) to heading 8302 note (g)