6 PIECE DEEP SEATING SET OF PATIO FURNITURE. INCLUDED IN THE SET ARE 2 ALUMINIUM FRAME, WOVEN (POLYETHELENE WICKER) CHAIRS WITH SEAT AND BACK CUSHIONS., 1 ALUMINIUM FRAME WOVEN SOFA WITH SEAT AND BACK CUSHION, 2 ALUMINIUM FRAME WOVEN OTTOMANS WITH CUSHIONS AND ONE COFFEE TABLE WITH PORCELAIN TILE TOP AND ACCENT TILE BORDER. THE TABLE TOP IS THE HIGHEST VALUE THE ITEMS ARE PACKAGED IN A NUMBER OF BOXES AND LABELLED, 1 OF 3, 2 OF 3 ETC. ALL OF THE ITEMS ARE SOLD AS A RETAIL SET AND CANNOT BE PURCHASED SEPARATELY.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:- 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 3C HAS BEEN USED AS IT IS CONSIDERED THE TABLE AND THE TABLE TOP ARE THE ESSENTIAL CHARACTER AND THEREFORE HAS BEEN CLASSIFIED TO THE TABLE TOP GIR 5B HAS BEEN USED TO IDENTIFY THE TYPE OF PACKAGING. 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 TARIC CODE 9403890090 OTHER THAN HAND MADE WCO OPINION SECTION XX/1A TO 9403 REFERS. HSEN TO HEADING 9403 REFERS. CNEN TO HEADING 9403 REFERS .