Information for ruling 600014544
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 Colour Wood Panel case The Panel is glued to walls or ceilings for internal decorative use. With a flexible, water resistant fabric backing, with fluted shaped MDF stuck on top, with a layer of coloured paper on top of the MDF. Made by machinery. Packaged in a branded cardboard box.
- Keywords
-
- AS PANELS
- MDF
- OF WOOD
- PANELS
- 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