Information for ruling 600006960
This section is Advance Tariff Ruling
- Start date
- 07 Jul 2023
- Expiry date
- 06 Jul 2026
- Commodity code
- 4414900000 (opens in new tab)
- Description
- Range of photo frames made from MDF (Medium Density Fibreboard), frame has a glass front and inside the frame is a piece of printed paper. The back is made of E1 grade MDF back board and has hanging hooks and a pull-out stand (available on the smaller sizes). Available in 9 different sizes to hold various size photos ranging from 6x4 up to A1 and is also available in 2 different colours (wood grain and black). Each frame is shrink-wrapped and packed into cardboard boxes for shipping, between 4 and 25 units per box.
- Keywords
-
- WOOD
- FOR PHOTOGRAPHS
- OF GLASS
- PLATE GLASS
- FIBREBOARD
- WOOD FIBRES
- PHOTOGRAPH FRAMES
- 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 (GIRS): GIR 1 has been used to classify this product by the terms of Heading 4414 - Wooden frames for paintings, photographs, mirrors or similar objects. GIR 5b has been used to identify the type of packaging – plastic shrink wrap and cardboard boxes for shipping, between 4 and 25 units per box. GIR 6 has been used to classify the goods to Subheading Level 441490 – Other than of tropical wood. Also classified in accordance with: Chapter Note 2 to Chapter 44 Chapter Note 3 to Chapter 44 Harmonised System Explanatory Notes (HSEN)s to Heading 4414