Information for ruling 600009918
This section is Advance Tariff Ruling
- Start date
- 29 Feb 2024
- Expiry date
- 27 Feb 2027
- Commodity code
- 4421999999 (opens in new tab)
- Description
- A wooden bird box. Made from plywood, oblong in shape with a pitched roof. The wood is a natural light colour, and the entrance hole is in the shape of a bird. The item is designed to be an outdoor functional bird box/house and is suitable for songbirds. The item will require a waterproof coating for outdoor use. The roof can be easily dismantled allowing access for cleaning and for placement/storage of confectionary items. The designs may vary slightly but the bird entrance will be a maximum of 40 mm wide and will be suitable for songbirds. The bird boxes are shipped empty to a manufacturing site in the UK. Packed in bulk into brown outer cases.
- Keywords
-
- PLYWOOD
- PUT UP FOR RETAIL SALE
- FOR OUTDOOR USE
- ARTICLES OF WOOD
- FOR ANIMALS
- 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 - packed in bulk into brown outer cases. GIR 6 has been used to classify the goods to subheading level 442199 - Other than clothes hangers or coffins; other than of bamboo. 8 Digit Code 44219999 - Other than of fibreboard; other than Ironing boards, including sleeve boards, whether or not free standing, and legs and tops thereof. 10 Digit Code 4421999999 - Other than elsewhere specified. Also classified in accordance with: Chapter Notes 3 to Chapter 44 Harmonized System Explanatory Notes (HSEN) to Heading 4421