Information for ruling 600014361
This section is Advance Tariff Ruling
- Start date
- 18 Nov 2025
- Expiry date
- 17 Nov 2028
- Commodity code
- 4421991000 (opens in new tab)
- Description
- Fluted flexible wall panel A flexible wall panel, made with solid MDF in fluted shape, with a layer of real walnut wood veneer on top of the MDF, with water resistant fabric backing. Panel is glued to walls or ceilings for internal decorative use. Made by machinery. Packaged in a branded cardboard box
- Keywords
-
- AS PANELS
- FOR DECORATION
- PANELS
- OF WOOD
- MDF
- 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 (GIRs): 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 solid MDF panel 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 44219910: Of fibreboard 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