Information for ruling 600014672
This section is Advance Tariff Ruling
- Start date
- 19 Feb 2026
- Expiry date
- 18 Feb 2029
- Commodity code
- 4421999999 (opens in new tab)
- Description
- A wall panel used for acoustic and decorative purposes. It is made up of a acoustic felt backing, with engineered grey oak veneer glued directly on top. Geometric shapes are carved into the veneer and felt. The panel is produced through manual and machine processes, and packaged in a branded cardboard box. Each panel is 120cm length, 30cm width. 4 panels to a box to create a 240cmx60cm panel. Panels are produced in Denmark.
- Keywords
-
- FELTS
- PATTERNS
- LAYERED
- AS VENEER SHEETS
- OAK WOOD
- FOR WALLS
- NOISE ABSORBERS
- PANELS
- ARTICLES OF WOOD
- 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)). 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 - Wood Slats mounted on felt backing. GIR 5b - Has been used to identify the type of packaging - Packaged in branded cardboard box. 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. Digit Code: 442199 99 - Other than; of fibreboard. Digit Code: 44219999 99 - Other than elsewhere specified. Also Classified in Accordance with: Note 4 to Chapter 44 Harmonized System Explanatory Notes (HSEN's) to Heading 4421