Information for ruling 600007065
This section is Advance Tariff Ruling
- Start date
- 24 May 2023
- Expiry date
- 23 May 2026
- Commodity code
- 4419900000 (opens in new tab)
- Description
- The product is a serving dish/bowl that is made from 100% Poplar Wood. It is formed in the shape of a boat and is biodegradable. They are sold in packs of 100. Measurements are 22 x 11 x 4.5 cm.
- Keywords
-
- DISHES
- FOR DOMESTIC USE
- POPLAR
- SERVING DISHES
- KITCHENWARE AND TABLEWARE
- 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 4419 - Tableware and kitchenware, of wood. GIR 6 - Has been used to classify the goods to subheading level 441990 - Other than of bamboo; other than of tropical wood Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to Heading 4419