Information for ruling 600014825
This section is Advance Tariff Ruling
- Start date
- 16 Mar 2026
- Expiry date
- 15 Mar 2029
- Commodity code
- 9403601000 (opens in new tab)
- Description
- Dining Table Dining table from Villa Tornaghi, Ospedaletti, Italy, circa 1954. The dining table was designed by Studio Ponti-Fornaroli-Rosselli. Materials used: Wood, brass. Dimensions: 72 x 210 × 85 cm
- Keywords
-
- OF BRASS
- DINING ROOM FURNITURE
- AS COLLECTORS ITEM
- OF WOOD
- TABLES
- 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)). GIR 1 has been used to classify this product by the terms of heading 9403: Other furniture and parts thereof GIR 3b has been used as the support (legs and frame) are considered to be the essential character GIR 6 has been used to classify the goods to subheading level 940360: Other wooden furniture 8 Digit code 94036010: Wooden furniture of a kind used in the dining room and the living room Also classified in accordance with: Chapter Note 2 to Chapter 94 Harmonized System Explanatory Note (HSEN's) to heading 94.03 (1) Harmonized System Explanatory Note (HSEN's) to heading 97.05 (A) (3)