Information for ruling 600014687
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 crate used for storing 12” vinyl records. It can hold up to 50 records. The crate is constructed from pine wood and screws. It is supplied flat packed, once constructed it measures 39.5cm in length x 34.3cm width x 35.7cm height. It is packaged within a cardboard box for retail sale.
- Keywords
-
- PINE
- STORAGE CRATE
- STORAGE
- OF WOOD
- UNASSEMBLED
- PUT UP FOR RETAIL SALE
- SCREWS
- FOR RECORDS
- CRATES
- PINE 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)). 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 2A - Has been used as the goods are unassembled. 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