Information for ruling 600014705
This section is Advance Tariff Ruling
- Start date
- 16 Feb 2026
- Expiry date
- 15 Feb 2029
- Commodity code
- 9403208000 (opens in new tab)
- Description
- Garden furniture. A 7-piece dining set designed mainly for outdoor use, in the garden, on a patio or in a conservatory for social gatherings. The set consists of 6 gunmetal grey, powder coated aluminium framed chairs, two of these chairs are made as reclining chairs. The seat & the backs of these have a textilene fabric secured inside of the frame, so they can be used without the removable cushions. The chair dimension – 69.5*56.5*105cm. The cushions are of a grey woven polyester fabric. This fabric is not waterproof. Dimensions – 680*750*1040mm. A powder coated gunmetal grey aluminium framed dining table, measuring 74cm high, with a printed glass top with a hole in the middle for an umbrella to be placed in. (This is not included with this set) The table is set on 4 angled legs. It is packaged all together in 3 separate carboard cartons for assembly in the home.
- Keywords
-
- OF POLYESTER
- GARDEN FURNITURE
- OF METAL
- POWDER COATED
- OF ALUMINIUM
- CHAIRS
- CUSHIONS
- TABLE LEGS
- 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 5b Normal packaging for transport. Cardboard boxes. GIR 6 has been used to classify the goods to sub-heading 940320 – Other metal furniture. 8–digit code 94032080 – Other than beds. Also classified in accordance with: Heading 9403 Chapter note 2. Harmonised Standard Explanatory Notes (HSENs) to Heading 9403.