Information for ruling 600008137
This section is Advance Tariff Ruling
- Start date
- 29 Jul 2023
- Expiry date
- 28 Jul 2026
- Commodity code
- 4409101800 (opens in new tab)
- Description
- Treated timber decking that is sawn from solid pine/spruce, and is designed for outdoor use. The decking dimensions are 28mm x 120mm/140mm x 4200mm/5200mm/6000mm. When the decking is shipped they will be stacked on the pallet.
- Keywords
-
- CUT
- PINE
- OF WOOD
- DECKING BOARDS
- FOR OUTDOOR USE
- 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 4409 Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed GIR 5 (b) has been used to identify normal packaging for transport GIR 6 has been used to classify the goods to sub-heading 4409 10 – Coniferous 8 Digit code 44091018 – Other than mouldings for frames for paintings, photographs, mirrors or similar objects Also classified in accordance with :- Harmonised Standard Explanatory Notes (HSENs) to heading – 4409