Information for ruling 600008136
This section is Advance Tariff Ruling
- Start date
- 20 Aug 2023
- Expiry date
- 19 Aug 2026
- Commodity code
- 4407192000 (opens in new tab)
- Description
- Sawn timber (treated/untreated) of solid pine/spruce that is planed, not end-jointed, and is to be used in buildings, walls, rafters, fencing etc. Sawn timber sizes are 23 mm x 50 mm x 3000-6000 mm, 23 mm x 100/120/150/200 mm x 3000 mm, 27 mm x 90/110/130/170 mm x 6000 mm, 50 mm x 50/80/100/120/150/200/250 mm x3000/6000, 100 x 100 mm x 3000/6000 mm 120 mm x 120 mm x 3000/6000 mm, 150 mm x 150 mm x 3000/6000 mm. When shipped they will be stacked on the pallet.
- Keywords
-
- FOR FENCE MAKING
- PINE
- OF WOOD
- ARTICLES OF WOOD
- SAWN
- PLANED
- FOR BUILDINGS
- 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 4407 Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm GIR 5 (b) has been used to identify normal packaging for transport GIR 6 has been used to classify the goods to sub-heading 440719 – Coniferous; Other than of pine, of fir and spruce, of s-p-f, and other than hem-fir 8 Digit code 44071920 – Other than end-jointed, whether or not planed or sanded Also classified in accordance with :- Harmonised Standard Explanatory Notes (HSENs) to heading – 4407