Information for ruling 600013328
This section is Advance Tariff Ruling
- Start date
- 20 Aug 2025
- Expiry date
- 19 Aug 2028
- Commodity code
- 4421999999 (opens in new tab)
- Description
- The product is a wooden display spinner, designed for jewellery to display. The display unit has pre-drilled holes on the vertical display and comes with thirty iron hooks to slot into the holes. The base and top of the unit is made of pine wood with the vertical display being made of plywood. On the bottom base is a plastic mount that allows the display to rotate. The product is designed to be used on a counter top. The display unit measures - 66cm (height) x 18cm (length) x 18cm (width). Total weight for the display unit is 1436g (not including the hooks). The hooks are packaged separately in a cardboard box. The dimensions of the hooks are - 3.0cm (height) x 6.5cm (length) x 4.3cm (width) with the total weight of the hooks being 282g.
- Keywords
-
- FOR JEWELLERY
- SHOP FURNITURE
- PLYWOOD
- FOR DISPLAY
- OF IRON
- WITH HOOKS
- FOR SPINNING
- 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 – Articles of wood. GIR 3 (b) has been used as the wood is the essential character due to the size of the frame. GIR 5 (b) - has been used to identify the type of packaging - cardboard box. GIR 6 has been used to classify the goods to subheading level 442199: Other than clothes hangers and coffins; other than of bamboo. 8 digit code 44219999 - Other than of fibreboard. 10 digit code 4421999999 - Other than Ironing boards, including sleeve boards, whether or not free standing, and legs and tops thereof; 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: Chapter Note 3 to Chapter 44 Harmonized System Explanatory Notes (HSENs) to heading 4421.