Information for ruling 600005573
This section is Advance Tariff Ruling
- Start date
- 08 Feb 2023
- Expiry date
- 07 Feb 2026
- Commodity code
- 4421999999 (opens in new tab)
- Description
- Small wooden crate with an open top, and slatted sides. Made of pine plywood. Intended for general storage such as for craft items, sewing, jewellery etc. Dimensions: 12.7 x 8.7 x 6cm (LxWxH)
- Keywords
-
- CRATES
- CONTAINERS
- ARTICLES OF WOOD
- OF WOOD
- 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 the goods to heading 4421 - Other articles of wood GIR 6 has been used to classify the goods to subheading level 442199 - Other than clothes hangers, coffins, other than of bamboo. Eight Digit Code 44219999 - Other than of fibreboard. Ten Digit Code 4421999999 - Other than elsewhere specified. Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to Chapter 44