Information for ruling 600014643
This section is Advance Tariff Ruling
- Start date
- 16 Mar 2026
- Expiry date
- 15 Mar 2029
- Commodity code
- 4421999999 (opens in new tab)
- Description
- This is a fire-rated, acoustic, decorative slat panel which is used for wall panels. It is made from a felt backing (9 mm depth), with birch plywood (21 mm depth) slats stapled to the felt. On top of the plywood slats is a thin layer (0.5 mm) of real oak wood veneer. This panel comes in two different lengths (248 cm and 300 cm) and is 60 cm wide. There is also an option of plywood slat width (31 mm or 40 mm). It is made through manual work and machines, and is packaged in individual cardboard boxes. These panels are produced in Denmark. The plywood itself is birch, whilst the top layer is oak veneer, and the birch is exposed on the outside.
- Keywords
-
- FELTS
- BIRCH
- OAK WOOD
- PLYWOOD
- FOR WALLS
- PANELS
- ARTICLES OF WOOD
- Justification
- Classification has been determined in accordance with the following: General Interpretative Rules (GIRs): 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)). 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 essential character - Decorative slat panel made from a felt backing 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 44219999: Other than of fibreboard 10 Digit code 4421999999: Other than elsewhere specified Also classified in accordance with: Note 3 to Chapter 44 Harmonized System Explanatory Notes (HSEN's) to Heading 4412 Harmonized System Explanatory Notes (HSEN's) to heading 4421