Information for ruling 600014522
This section is Advance Tariff Ruling
- Start date
- 19 Jan 2026
- Expiry date
- 18 Jan 2029
- Commodity code
- 9403208000 (opens in new tab)
- Description
- A two seat bistro set, which can be used both indoors and outdoors. The set is made up of 2 chairs and a table. They are made of powder coated iron with ceramic mosaic tiles forming the seats and the table area. The chairs are 90 cm high with a seating height of 46 cm. The table is 75 cm high and has a diameter of 60cm. It is to be used for placing drinks on and eating meals from. The set is manufactured in China, packaged into carboard boxes and is intended for retail sale.
- Keywords
-
- PACKAGED AS A SET
- MOSAIC CUBES
- FOR INDOOR USE
- OF CERAMIC
- AS TILES
- FOR OUTDOOR USE
- CHAIRS
- OF IRON
- PUT UP FOR RETAIL SALE
- 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 3c - has been used as it is considered there is no essential character and therefore has been classified to last in numerical order within the tariff. GIR 5b - has been used to identify the type of packaging - cardboard box. 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 - Chapter note 2. Harmonized System Explanatory Notes (HSEN) to heading 9403.