Information for ruling 600010876
This section is Advance Tariff Ruling
- Start date
- 24 Jul 2024
- Expiry date
- 23 Jul 2027
- Commodity code
- 4420909900 (opens in new tab)
- Description
- The product is an ornamental wooden box which is hand-made. It is intended for holding jewellery and trinkets. Images provided show a square wooden box covered and lined with fabric. Packaged in a cardboard box.
- Keywords
-
- JEWEL CASES
- FOR JEWELLERY
- HANDMADE
- WITH TEXTILE MATERIAL
- 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 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 5 (b) - has been used to identify the type of packaging. GIR 6 - has been used to classify the goods to subheading level 442090 - Other than Statuettes and other ornaments, of wood 8 Digit Code 44209099 - Other than wood marquetry and inlaid wood: other than of tropical wood specified in additional note 2 to this chapter Also classified in accordance with: Harmonised System Explanatory Notes (HSENS) to heading 4420