7 PIECE OUTDOOR DINING SET PUT UP FOR RETAIL SALE AND CONSISITING OF:- STATIONARY CHAIR WITH TEXTILE CUSHIONS, SWIVEL CHAIR WITH TEXTILE CUSHION & TABLE(COFFEE/OCCASIONAL). WITH A FRAMEWORK OF ALUMINIUM. MATERIAL COMPOSITION OF SET:- STATIONARY CHAIR:- 74.2% ALUMINIUM, 25.3% TEXTILE CUSHION, PLASTIC 0.5% SWIVEL CHAIR:- 62% ALUMINIUM, 18% TEXTILE CUSHION 18%, STEEL 17%, STAINLESS 2% STEEL, PLASTIC 1%. TABLE:- TILE 85.6%, ALUMINIUM 13.7%, STAINLESS STEEL 0.5%, PLASTIC 0.2%

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:- 9401 - SEATS (OTHER THAN THOSE OF HEADING 9402), WHETHER OR NOT CONVERTIBLE INTO BEDS, AND PARTS THEREOF GIR 3B HAS BEEN USED AS THE ESSENTIAL CHARACTER OF THIS PRODUCT/SET HAS BEEN DEEMED TO BE THAT OF THE CHAIRS BY VIRTUE OF THE COMBINED NOMENCLATURE EXPLANATORY NOTES TO 9401 GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL:- 940179 - OTHER THAN UPHOLSTERED ALSO CLASSIFIED IN ACCORDANCE WITH CHAPTER 94 NOTE (2) HARMONIZED SYSTEM EXPLANATORY NOTES (1) & (A) GENERAL NOTES TO CHAPTER 94 HARMONIZED SYSTEM EXPLANATORY NOTES TO HEADING 9401 COMBINED NOMENCLATURE EXPLANATORY NOTES TO 9401 CNEN (2017/C 45/05)