Information for ruling 600014688
This section is Advance Tariff Ruling
- Start date
- 05 Mar 2026
- Expiry date
- 04 Mar 2029
- Commodity code
- 9403890090 (opens in new tab)
- Description
- A free standing display unit. This display unit is floor standing, it is used to display products within a retail environment. The unit is constructed from corrugated paper, the dimensions are height 152cm x width 58cm x depth 37cm. The stand is supplied flat packed, for retail sale.
- Keywords
-
- OF PAPER
- FREE STANDING
- DISPLAY UNIT
- DISPLAY STAND
- FLAT PACKED
- FOR DISPLAY
- CORRUGATED PAPER
- PUT UP FOR RETAIL SALE
- 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: GIR 1 - Has been used to classify this product by the terms of heading 9403: Other furniture and parts thereof. GIR 2A - Has been used as the goods are unassembled. GIR 6 - Has been used to classify the goods to subheading level 940389: Furniture of other materials, including cane, osier, bamboo or similar materials; Other than of bamboo or of rattan. 10 DIGIT CODE 9403890090: Other than hand-made. Also classified in accordance with: General section Chapter 94 note 2 Harmonised System Explanatory Notes (HSEN) to Chapter 94 general note (A) Harmonised System Explanatory Notes (HSEN) to heading 9403