Information for ruling 600014066
This section is Advance Tariff Ruling
- Start date
- 07 Oct 2025
- Expiry date
- 06 Oct 2028
- Commodity code
- 4421999999 (opens in new tab)
- Description
- Wood Slat Panels This product is made from MDF slats which are stapled in uniform spacing along the felt. On top of each MDF slat is a thin layer of real or engineered wood veneer (Oak, walnut, smoked oak, black oak, grey oak). It is made in a factory, machinery used to staple slats to felt, and veneer glued to slat. It can be used to dampen sound (acoustic properties). It can be screwed or glued to walls or ceilings and is for decorative purposes only. The panel is made up of a rectangular felt backboard-dimensions: 1200mm (H) x600mm (W) 2000mm (H) x600mm (W) 2400mm (H) x 600mm (W) 3000mm (H) x600mm (W) 3600mm (H) x600mm (W) Packaged in branded cardboard boxes (2 per box)
- Keywords
-
- VENEERS
- NOISE ABSORBERS
- WITH SLATS
- MDF
- PANELS
- FOR WALLS
- Justification
- Classification has been determined in accordance with the following: General Interpretative Rules (GIRs): 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 4421: Other articles of wood GIR 3b has been used as the MDF slat is considered to be the essential character GIR 5b has been used to identify the type of packaging 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 elsewhere specified Also classified in accordance with: Note 3 to Chapter 44 Chapter Harmonised System Explanatory Notes (HSENs) to heading 4421 Harmonised System Explanatory Notes (HSENs) to heading 4418