Information for ruling 600013605
This section is Advance Tariff Ruling
- Start date
- 03 Nov 2025
- Expiry date
- 02 Nov 2028
- Commodity code
- 4412339090 (opens in new tab)
- Description
- The product is Chinese real wood veneered, two side decorative plywood of Oak. The two sides are fancy plywood, face side veneered with "A" quality sliced quarter cut and / or crown cut decorative veneers 0.3mm before sanding. Reverse side veneered with "B" quality sliced quarter cut and / or crown cut decorative veneers 0.3mm before sanding. The overall thickness is 18mm which is made up from nine pieces of 2mm plywood glued together. This is primarily used in interior design and furniture manufacturing.
- Keywords
-
- CONIFEROUS
- GLUED
- AS PANELS
- PLYWOOD
- OF WOOD
- PUT UP FOR RETAIL SALE
- 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 4412 - Plywood, veneered panels and similar laminated wood. GIR 6 has been used to classify the goods to subheading level 441233 - Other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm thickness; Other, with at least one outer ply of non-coniferous wood of the species alder (alnus spp.), ash (fraxinus spp.), beech (fagus spp.), birch (betula spp.), cherry (prunus spp.) chestnut (castanea spp.), elm (ulmus spp.), eucalyptus (eucalyptus spp.), hickory (carya spp.), horse chestnut (aesculus spp.), lime (tilia spp.), maple (acer spp.) oak (quercus spp.), plane tree (platanus spp.), poplar and aspen (populus spp.) robinia (robinia spp.) tulipwood (liriodendron spp.) or walnut (juglans spp.) 8 digit code 44123390 - Other than elsewhere specified. 10 digit code 4412339090 - Other than of wood other than okoume, whether or not coated or surface-covered. Also Classified in Accordance with: Chapter note 4 to Chapter 44 Harmonized System Explanatory Notes (HSEN's) to heading 4412 (1) refers.