Information for ruling 600005861
This section is Advance Tariff Ruling
- Start date
- 24 Feb 2023
- Expiry date
- 23 Feb 2026
- Commodity code
- 442199 (opens in new tab)
- Description
- A hardwood toilet seat for use on lavatories. It is made from ash wood, coated with a polyurethane paint and fitted with a brass toilet seat hinge. The toilet seat comes in two sizes - 415mm x 370mm and 390mm x 368mm. The toilet seat is packaged in a brown cardboard box.
- Keywords
-
- LAVATORY SEATS
- OF WOOD
- FOR TOILET USE
- ARTICLES OF WOOD
- Justification
- Classification has been determined in accordance with the following: - General Interpretative Rules (GIR)s: 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)). 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 elsewhere specified within this subheading. Also classified in accordance with: Harmonized System Explanatory Notes (HSEN) to heading 4421.