Information for ruling 600006476
This section is Advance Tariff Ruling
- Start date
- 12 May 2023
- Expiry date
- 11 May 2026
- Commodity code
- 4421999999 (opens in new tab)
- Description
- Wooden letters that are for craft use. These wooden letters can be put together to spell whatever is required, and the letters can be decorate the walls and doors. The wooden letters are not for children under 3 years of age, as the letters themselves have sharp edges. There are three variety of the letters, and each packet has approximately 104 pieces. Packing style is sticker label.
- Keywords
-
- CRAFTWORK
- OF WOOD
- PUT UP FOR RETAIL SALE
- FOR DECORATION
- ARTICLES 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 this product by the terms of heading 4421 - Other articles of wood GIR 5B has been used to identify the type of packaging GIR 6 - has been used to classify the goods to subheading level 442199 - Other than clothes hangers, coffins, other than of bamboo 8 Digit Code - 44219999 - Other than of fibreboard; Other than ironing boards, including sleeve boards, whether or not free standing, and legs and tops thereof 10 Digit Code - 4421999999 - Other than elsewhere specified Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) Heading 4421 refers