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Information for ruling 600014648

This section is Advance Tariff Ruling

Start date
20 Feb 2026
Expiry date
19 Feb 2029
Description
This fire-rated acoustic slat panel features a 9mm felt backing and birch plywood slats (under 6mm thick, 21mm deep), topped with a 0.5mm natural smoked oak veneer and at least one outer birch layer. Available in 248cm or 300cm lengths and 60cm width, with slats in either 31mm or 40mm widths. Produced manually and by machine in Denmark Packaged individually in cardboard boxes.
Keywords
  • WITH SLATS
  • FELTS
  • BIRCH
  • OF WOOD
  • PANELS
  • OAK WOOD
  • FOR WALLS
  • NOISE ABSORBERS
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 essential character - Birch plywood Slats. GIR 5b has been used to identify the type of packaging - Packaged individually in cardboard boxes. GIR 6 has been used to classify this product by the terms of heading 4421 99 - Other than clothes hangers and coffins; Other than of bamboo. 8 digit code: 442199 99 - Other than; of fibreboard. 10 digit code: 44219999 99 - Other than elsewhere specified. Also Classified in Accordance with: Note 3 to Chapter 44 Harmonised System Explanatory Notes (HSENs) to Heading 4412 Harmonised System Explanatory Notes (HSENs) to Heading 4421