Information for ruling 600013032
This section is Advance Tariff Ruling
- Start date
- 24 Jun 2025
- Expiry date
- 23 Jun 2028
- Commodity code
- 4420909990 (opens in new tab)
- Description
- The product is a ring display block made of rubberwood with a grooved recess lined with velour fabric. The rings are inserted into the grooved area making them standing upright and held in place. There is company branding on the front of the wood. The dimensions of the block are 19cm x 3.3cm x 1.7cm. There is no bespoke packaging for the item.
- Keywords
-
- OF FOAM
- NOT PUT UP FOR RETAIL SALE
- FOR JEWELLERY
- OF WOOD
- FOR DISPLAY
- RINGS, JEWELLERY
- 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 3b – has been used as the wood is considered to be the essential character. GIR 6 has been used to classify the goods to subheading level 442090 other than statuettes and other ornaments. 8 digit code 44209099 other than wood marquetry and inlaid wood; other than of tropical wood specified in additional note 2 to this chapter. 10 digit code 4420909990 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: Harmonised System Explanatory Notes (HSENs) to Heading 4420