Information for ruling 600007850
This section is Advance Tariff Ruling
- Start date
- 30 Aug 2023
- Expiry date
- 29 Aug 2026
- Commodity code
- 4419900000 (opens in new tab)
- Description
- A tray designed to be placed on a lap, drinks and plates and other objects can be placed on it. Made from medium-density fibreboard with expanded polystyrene filling. Has a backing of 100% virgin polyester, packaged with an adhesive label or swing tag.
- Keywords
-
- TRAYS
- OF WOOD
- LAP TRAY
- ARTICLES OF WOOD
- OF POLYESTER
- OF EXPANSIBLE POLYSTYRENE
- 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 the type of packaging as with an adhesive label or swing tag. 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