Information for ruling 600012895
This section is Advance Tariff Ruling
- Start date
- 02 May 2025
- Expiry date
- 01 May 2028
- Commodity code
- 4407913100 (opens in new tab)
- Description
- Solid wooden floor made of oak.
- Keywords
-
- FOR FLOORING
- OF WOOD
- 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 4407 - Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm GIR 6 has been used to classify this product to subheading level 440791 - Of oak (quercus spp.) 8 Digit Code 44079131 - Blocks, strips and friezes for parquet or wood block flooring, not assembled Also classified in accordance with: Harmonized System Explanatory Notes (HSENs) to heading 4407