Information for ruling 600008107
This section is Advance Tariff Ruling
- Start date
- 01 Aug 2023
- Expiry date
- 31 Jul 2026
- Commodity code
- 4412100000 (opens in new tab)
- Description
- Bamboo 1 Ply Panel/Veneer consist of one single bamboo layer and are mainly used as a panel covering material- Made from Bamboo Made by slicing sheets from laminated blocks made from Bamboo strips. The bamboo product is pressed, preferably double sided, onto a base (for example MDF or chipboard). Packaged in packs of 10 sheet size 2440 x 1220mm onto a pallet.
- Keywords
-
- VENEERS
- AS PANELS
- OF BAMBOO
- OF WOOD
- FOR DECORATION
- LAMINATED
- 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 4412 - Plywood, veneered panels and similar laminated wood. GIR 5(b) Has been used to identify the type of packaging GIR 6 has been used to classify the goods to subheading level 441210 - Of bamboo. Classified in accordance with: Note 6 to Chapter 44 Harmonised System Explanatory Notes (HSENs) (2) to 4412