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 THERE IS NO ESSENTIAL CHARACTER AND THEREFORE HAS BEEN CLASSIFIED TO THE LAST IN NUMERICAL ORDER WITHIN THE TARIFF.
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 940389 FURNITURE OF OTHER MATERIALS, INCLUDING CANE, OSIER, BAMBOO OR SIMILAR MATERIALS.
TARIC CODE 9403890090: OTHER.
ALSO CLASSIFIED IN ACCORDANCE WITH:
HARMONISED SYSTEM EXPLANITORY NOTES TO HEADING 9403 REFERS.
COMBINED NOMENCLATURE EXPLANITORY NOTE TO HEADING 9403 REFERS.
WCO CLASSIFICATION OPINIONS PRINCIPLES XX1C.