Information for ruling 600008138
This section is Advance Tariff Ruling
- Start date
- 20 Aug 2023
- Expiry date
- 19 Aug 2026
- Commodity code
- 4409101800 (opens in new tab)
- Description
- Tongue and groove timber cladding that is sawn and of solid pine/spruce. These tongue and groove cladding sawn timber have boards of which one edge or end is grooved and the other flanged, the tongue of one board fitting into the groove of another when assembled side by side. To be used in buildings. The tongue and groove timber sizes are 20 mm x 140 mm (130 mm) x 3000/6000 mm, 20 mm x 140 mm (130 mm) x 3000 mm/6000 mm, 20 mm x 90 mm/140 mm/190 mm x 3000/6000 mm, 14 mm x 146 mm x 3000 mm/6000 mm, 12 mm x 120 mm x 3000 mm/6000 mm. When shipped they will be stacked on the pallet.
- Keywords
-
- CUT
- PINE
- FOR BUILDINGS
- OF WOOD
- GROOVED
- TONGUED
- 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