Information for ruling 600014525
This section is Advance Tariff Ruling
- Start date
- 14 Jan 2026
- Expiry date
- 13 Jan 2029
- Commodity code
- 9403609000 (opens in new tab)
- Description
- Portable Storage Crate for full sized vinyl records such as LPs and 12" singles. This product consists of an unassembled natural wood crate, with the primary function of storing 12” vinyl records. It arrives flat packed, with pre-drilled holes in the wood, with wheels to be attached once assembled, for easy transportation. Marketed as free-standing storage, for use inside the home.
- Keywords
-
- FOR STORAGE OF GOODS
- CRATES
- FREE STANDING
- GRAMOPHONE RECORDS
- STORAGE BOXES
- PUT UP FOR RETAIL SALE
- WITH WHEELS
- UNASSEMBLED
- OPEN CONTAINERS
- ARTICLES OF WOOD
- 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 (GIR)s: GIR1 – has been used to classify this product by the terms of heading 9403 – Other furniture and parts thereof. GIR2(a) - has been used to classify this product as it is presented unassembled. GIR5(b) – has been used to identify the type of packaging. The item is flat packed in a coloured cardboard retail box. GIR6 – has been used to classify the goods to subheading level 940360 – Other wooden furniture. 8 Digit code 94036090 – Other wooden furniture. Also classified in accordance with: Note 2 to Chapter 94 Harmonised System Explanatory Notes (HSENs) to Heading 9403.