Information for ruling 600011626
This section is Advance Tariff Ruling
- Start date
- 30 Oct 2024
- Expiry date
- 29 Oct 2027
- Commodity code
- 4421999999 (opens in new tab)
- Description
- Gazebo The gazebo is used to provide shelter from rain and sun. Wooden frame (Cedar wood) and peaked aluminium solid roof, finished with a bronze powder stain. No sides. Pre-cut, pre-drilled, pre-finished and includes all hardware needed for assembly, flat packed to be built at home on a solid surface. The structure must be anchored using screws based on the flooring to which it is being anchored. A permanent structure which cannot be moved with ease. Packaged in 3 x cardboard boxes weighing 228.50 KG
- Keywords
-
- FOR OUTDOOR USE
- CEDAR
- OF WOOD
- OF ALUMINIUM
- FOR THE GARDEN
- STRUCTURES
- WITH ROOF
- 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 2a has been used as the goods are unassembled. GIR 3b has been used as the wooden frame is considered to be the essential character. GIR 5(b) 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 or coffins; Other than of bamboo 8 Digit code 44219999: Other than of fibreboard 10 Digit code 4421999999: Other than Ironing boards, including sleeve boards, whether or not free standing, and legs and tops thereof; 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: Harmonized System Explanatory Note (HSEN's) to heading 44.21