Information for ruling 600014590
This section is Advance Tariff Ruling
- Start date
- 06 Mar 2026
- Expiry date
- 05 Mar 2029
- Commodity code
- 4420909990 (opens in new tab)
- Description
- A wooden and acrylic display rack. The rack is used to display and store vinyl records. The main frame is made from solid pine, it has clear acrylic end panels and rubber feet on the base. Printed in black along the front edge is the company name and logo. It is supplied flat packed, once constructed it measures 37.9cm in length x 17.2cm width x 21.7cm height. It is packaged within a card box for retail sale.
- Keywords
-
- PINE
- ACRYLIC
- FOR RECORDS
- PINE WOOD
- DISPLAY RACK
- OF WOOD
- PUT UP FOR RETAIL SALE
- FOR DISPLAY PURPOSES
- RACKS
- FOR DISPLAY
- SHELF
- 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 4420: Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in chapter 94. GIR 3B - Has been used as the wooden components are considered to be the essential character. GIR 5 (b) - Has been used to identify the type of packaging: Card retail box. GIR 6 - Has been used to classify the goods to subheading level 442090: Other than statuettes and other ornaments. 8 DIGIT CODE 44209099: Other than wood marquetry and inland wood; Other than of tropical wood specified in additional note 2 to this chapter. 10 DIGIT CODE 4420909990: Other than wood in the form of logs or squared logs with simple process in the surface, carved or finely threaded or painted, does not have significant added-value and no significant change in shape. Also classified in accordance with: General section Chapter 94 chapter note (2) exclusion Harmonised System Explanatory Notes (HSEN) to Chapter 94 general note (B) exclusion Harmonised System Explanatory Notes (HSEN) to Chapter 44 general notes Harmonised System Explanatory Notes (HSEN) to heading 4420