Classification of wooden seats as main furniture heading clarifies tariff treatment and prompts reclassification from alternative seating heading. Benches, chairs, stools and similar seats of wood are classifiable under heading 94.01 rather than under heading 94.03; this view is supported by the H.S.N. Explanatory Notes. Field formations and trade interests are to be informed and necessary action taken to reclassify these wooden seats and adjust tariff treatment and administrative records accordingly.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Classification of wooden seats as main furniture heading clarifies tariff treatment and prompts reclassification from alternative seating heading.
Benches, chairs, stools and similar seats of wood are classifiable under heading 94.01 rather than under heading 94.03; this view is supported by the H.S.N. Explanatory Notes. Field formations and trade interests are to be informed and necessary action taken to reclassify these wooden seats and adjust tariff treatment and administrative records accordingly.
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