Information for ruling 600014706
This section is Advance Tariff Ruling
- Start date
- 17 Feb 2026
- Expiry date
- 16 Feb 2029
- Commodity code
- 9401790000 (opens in new tab)
- Description
- Garden furniture. A 4-piece sofa set, designed to provide comfortable and stylish outdoor or indoor seating for social gatherings, relaxation, and leisure. It combines durability, functionality, and modern aesthetics, making it ideal for patios, gardens, conservatories, or living spaces. The set consists of a blue/grey powder coated, aluminium framed 3-seater sofa and 2 blue/grey powder coated, aluminium framed single seat chairs. The frames have a textilene fabric secured inside the frames, so they can be used without the removable 8cm cushions. The fabric is not waterproof and has no coating. These seats are not considered to be upholstered. Dimension – 1880*750*1040mm. There is also a coffee table, with a 5mm tempered glass table, for placing drinks, snacks and / or decorative items on. This table is considered to be unsuitable for dining. Dimensions – 1330*650*450mm. The product is for retail sale. It is packaged together in carboard cartons for assembly in the home.
- Keywords
-
- OF POLYESTER
- GARDEN FURNITURE
- OF WOVEN TEXTILE MATERIAL
- FITTED, TEXTILES
- CUSHIONS
- TABLE LEGS
- SEATS
- OF ALUMINIUM
- 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 9401- seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof. GIR 3 (b) has been used as the seats are considered to be the essential character. GIR 5 (b) has been used to identify the packaging – Cardboard boxes for transport. GIR 6 has been used to classify the goods to subheading level 9401 79 - other seats, with metal frames: other than upholstered. Also classified in accordance with:- Heading 94 Chapter Note 2 Harmonised System Explanatory Notes (HSEN) heading 9401.