Information for ruling 600005580
This section is Advance Tariff Ruling
- Start date
- 01 Feb 2023
- Expiry date
- 31 Jan 2026
- Commodity code
- 4421999999 (opens in new tab)
- Description
- A circular flange, use in the manufacture of for cable reels. Made of plywood. The flanges are the sides of a cable-drum and will be assembled at a later date. Designed to hold wire or cable. Thickness ranges from 6 to 18 mm. Diameter ranges from 250 to 1200 mm. The plywood species is either birch throughout, or birch veneer on the outer faces with poplar veneers in the centre.
- Keywords
-
- CABLE DRUMS
- CIRCULAR
- PLYWOOD
- OF WOOD
- INCOMPLETE
- PARTS
- FLANGES
- 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 6 - has been used to classify the goods to subheading level 442199 - 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) Heading 4421 refers