Information for ruling 600009537
This section is Advance Tariff Ruling
- Start date
- 09 Jan 2024
- Expiry date
- 08 Jan 2027
- Commodity code
- 4420190000 (opens in new tab)
- Description
- This Wooden Commemorative Plaque given to a customer who buys a cask of Scotch Whisky from the company.
- Keywords
-
- TREATED WITH VARNISH
- ENGRAVED
- DECORATIVE
- FOR HANGING
- OF WAX
- FOR DISPLAY
- 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)). General interpretative rules (GIR)s: GIR 1 - has been used to classify this product by the terms of heading 4420 - Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in chapter 94 GIR 6 - has been used to classify the goods to subheading level 442019 - Statuettes and other ornaments other than of Tropical Wood. Also classified in accordance with: Harmonised system explanatory notes (HSENs) to Heading 4420