GARDEN FURNITURE SET. THE GARDEN SET COMPRISES OF 6 X FOLDING HIGH-BACK MULTI POSITION RECLINING CHAIRS IN SILVER-GREY METAL AND BLACK TEXTILE. WIDTH 150CM X DEPTH 95CM. TABLE INCLUDES A TOUGHENED GLASS TOP AND A 2.7 METER BLACK PARASOL, WITH A TILT AND CRANK HANDLE. PACKAGED FOR RETAIL SALE IN A CARDBOARD BOX, WITH A FULL COLOUR LABEL. THE GLASS TOP IS NOT OF A HIGHER VALUE THAN THE TABLE FRAME.

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 3B HAS BEEN USED AS THE METAL FRAMES ARE CONSIDERED TO BE THE ESSENTIAL CHARACTER GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 940320 OTHER METAL FURNITURE CN CODE 94032080 OTHER THAN BEDS TARIC CODE 9403208090 OTHER THAN FOR USE IN CIVIL AIRCRAFT ALSO CLASSIFIED IN ACCORDANCE WITH:- CHAPTER 94 NOTE 2 HARMONISED SYSTEM EXPLANATORY NOTE (HSEN) TO HEADING 9403