Information for ruling 600007717
This section is Advance Tariff Ruling
- Start date
- 20 Jun 2023
- Expiry date
- 19 Jun 2026
- Commodity code
- 4419900000 (opens in new tab)
- Description
- The product is a pack of trays. They are made from compressed Areca palm leaf and are of beige in appearance. They are boat shaped – that is oval and squared off at either end. Dimensions are 10” x 12” and weight is 70 grams each. They are put up in packs of 12 and packed into a PLA plastic bag.
- Keywords
-
- PROCESSED
- LEAFWOOD
- OF WOOD
- 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)) GIR 1 has been used to classify this product by the terms of heading 4419 - Tableware and kitchenware, of wood. GIR 5 (b) has been used to identify normal packaging for transport GIR 6 has been used to classify the goods to sub-heading 4419 90 – Other than of tropical wood Also classified in accordance with :- Harmonised Standard Explanatory Notes (HSENs) to heading – 4419 Note 6 to chapter 44