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 WOODEN BASE IS CONSIDERED TO BE THE ESSENTIAL CHARACTER
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL - 940360 -
OTHER WOODEN FURNITURE.
CN CODE - 94036010
WOODEN FURNITURE OF A KIND USED IN THE DINING ROOM AND THE LIVING ROOM
ALSO CLASSIFIED IN ACCORDANCE WITH NOTE 2 TO CHAPTER 94
HARMONIZED SYSTEM EXPLANATORY NOTES 1 TO HEADING 9403
COMBINED NOMENCLATURE EXPLANATORY NOTES TO 9403
COMMISSION REGULATION 313/2011