Information for ruling 600014090
This section is Advance Tariff Ruling
- Start date
- 18 Dec 2025
- Expiry date
- 17 Dec 2028
- Commodity code
- 3918900090 (opens in new tab)
- Description
- Non-encapsulated wood composite decking board, 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
-
- HIGH DENSITY POLYETHYLENE
- FOR FLOORING
- OF POLYETHYLENE
- OF WOOD
- DECKING BOARDS
- 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 3918 - Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in note 9 to this chapter GIR 3b has been used as the plastic is considered to be the essential character. GIR 6 has been used to classify the goods to subheading level 391890: Of other plastics other than of polymers of vinyl chloride 10 Digit code 3918900090: Other than for use in certain types of aircraft Also classified in accordance with: Chapter 39 Note (1) Harmonized System Explanatory Note (HSEN's) to heading 3918 Tribunal Appeal number TC 2017 02139 DURA COMPOSITES LTD