Information for ruling 600014088
This section is Advance Tariff Ruling
- Start date
- 17 Dec 2025
- Expiry date
- 16 Dec 2028
- Commodity code
- 4421999999 (opens in new tab)
- Description
- Non-encapsulated wood composite wall cladding panel, containing natural wood flour (the base material), virgin HDPE (binding agent), colorants, anti-oxidants and lubricants, other polymers (coupling agent). The material exhibits the natural qualities expected of timber. It is a homogeneous material, consistent throughout, with no plastic surface wrapping, shell or encapsulation.
- Keywords
-
- FOR ORNAMENTATION
- OF WOOD
- FOR DECKING AND CLADDING
- PANELS
- FOR WALLS
- 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 - Other articles of wood GIR 6 has been used to classify the goods to subheading level 442199 - other than of bamboo 8 Digit Code 44219999 - other than of fibreboard 10 Digit Code 4421999999 - other than elsewhere specified within this heading Also classified in accordance with :- Harmonised Standard Explanatory Notes (HSENs) to heading 4421