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Information for ruling 600009433

This section is Advance Tariff Ruling

Start date
19 Dec 2023
Expiry date
18 Dec 2026
Description
The wooden massage stick can be used to help relax muscles and decrease pain, also increases blood flow and flexibility. The massage stick allows for simultaneously stretching and contracting muscles, improving skin tone and elasticity, relieving stress and promoting relaxation, loosening tight muscles. The massage stick is made from Oak. It has a curved shape, rounded at the edges, sanded with several types of sanding paper to obtain a perfectly smooth surface, lacquer is applied on top. Approximate size length 120 mm and thickness 12 mm, weight 40 grams It is easy to use, holding in hand with repetitive motions on certain areas of the body, such as the face, torso, neck, arms, and legs. Use light pressure, continuous, direct pressure is placed on body, can be used for self-massage or applying for someone. Package will be in plastic and cardboard pack.
Keywords
  • ARTICLES OF WOOD
  • FOR MASSAGE
  • MASSAGE APPARATUS
  • PUT UP FOR RETAIL SALE
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 4421 - other articles of 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 442199 - other than of bamboo Code - 44219999 - other than elsewhere specified Code - 4421999999 - other than wood in the form of logs or squared logs with simple process in the surface, carved or finely threaded or painted, does not have significant added-value and no significant change in shape Also classified in accordance with : Harmonized System Explanatory Notes (HSEN) to Heading 4421