Information for ruling 600008135
This section is Advance Tariff Ruling
- Start date
- 05 Aug 2023
- Expiry date
- 04 Aug 2026
- Commodity code
- 9406100000 (opens in new tab)
- Description
- This product is log cabins that are made from tongue and groove softwood boards for the walls and softwood boards for the floor and roof. Boards, doors, windows and roofing materials are packed and wrapped on a pallet. The log cabins come in various sizes, largest size being Height 2700mm x Width 5000mm x Depth 4000mm and the smallest measuring at Height 2450mm x Width 4000mm x Depth 3000mm.
- Keywords
-
- PREFABRICATED BUILDINGS
- OF WOOD
- FOR THE GARDEN
- WITH ROOF
- CABINS
- 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 9406 Prefabricated buildings GIR 2A - has been used as the goods are unassembled. GIR 5b - has been used to identify the type of packaging GIR 6 – has been used to classify the goods to subheading level 940610 Of wood Also classified in accordance with: Note 4 to Chapter 94 Harmonised System Explanatory Notes (HSENs) to heading 9406