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Information for ruling 600014890

This section is Advance Tariff Ruling

Start date
15 Jan 2026
Expiry date
14 Jan 2029
Description
A side table with a highland cow as the base that can be use anywhere in the house or in the garden. Material - made from -90% MGO, 10% OTHER MGO powder is the material from mines and stones For the production, supplier mix with magnesia, magnesium chloride and some fibre to make the products stronger. Packaged - • Cartoon box Measures H41.cm x W31cm D31cm, Heigh 6 kg
Keywords
  • FURNITURE
  • FOR INDOOR USE
  • TABLES
  • MAGNESIUM OXIDES
  • FOR OUTDOOR USE
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 5 (b) - has been used to identify the type of packaging. GIR 6 - Has been used to classify the goods to subheading level 9403 89 – Furniture of other materials, including cane, osier, bamboo or similar materials; Other than bamboo or rattan. 10 Digit Code - 9403890090 - Other than hand-made Also Classified in Accordance with: Harmonized System Explanatory Notes (HSEN’s) to 9403