Information for ruling 600004878
This section is Advance Tariff Ruling
- Start date
- 12 Jan 2023
- Expiry date
- 11 Jan 2026
- Commodity code
- 4421999999 (opens in new tab)
- Description
- A wooden plaque with an inscription saying A spoilt rotten dog called Bailey lives here. The wooden plaque is 6 inches by 3 inches and can be attached to the wall with either a hook or screws. This plaque is painted green with white writing on. Attached to the plaque is a black plastic body of a dog with two legs and is the back end of a dog with a tail to hook a dog lead on. The product is packaged in a protective cardboard box.
- Keywords
-
- HAND-PAINTED
- OF WOOD
- PUT UP FOR RETAIL SALE
- SCREW HOOKS
- WALL MOUNTED
- ORNAMENT
- DOGS
- Justification
- Classification has been determined in accordance with the following:- For the purposes of determining the commodity codes within which goods most appropriately fall, Reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b) General Interpretative Rules (GIR)s GIR 1 has been used to classify this product by the terms of heading 4421 - other articles of wood GIR 3c has been used as it is considered there is no essential character and therefore has been classified to last in numerical order within the tariff. GIR 5b has been used to identify the type of packaging / cardboard box GIR 6 has been used to classify the goods to subheading level 442199 - other than of bamboo 8 digit Code - 44219999 - other than elsewhere specified 10 digit Code - 4421999999 - other than wood in the form of logs or squared logs with simple process in the surface, carved or finely threaded or painted, does not have significant added-value and no significant change in shape Also classified in accordance with : Harmonized System Explanatory Notes (HSEN) to Heading 4421