Information for ruling 600012000
This section is Advance Tariff Ruling
- Start date
- 19 Dec 2024
- Expiry date
- 18 Dec 2027
- Commodity code
- 4421999999 (opens in new tab)
- Description
- Assorted coloured lollipop sticks made of birch wood. The sticks can be used for arts and crafts. There are 1000 wooden lollipop sticks packaged in a plastic bag. The dimensions are 2mm x 9.5mm x 114mm.
- Keywords
-
- WOODEN
- PUT UP FOR RETAIL SALE
- AS SMALL STICKS
- ARTICLES OF WOOD
- BIRCH
- Justification
- Classification has been determined in accordance with the following: - General Interpretative Rules (GIR)s: 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 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, coffins: other than of bamboo. 8-digit code 44219999 - Other than of fibreboard. 10-digit code 4421999999 - Other than elsewhere specified within this heading. Also classified in accordance with: Harmonized System Explanatory Notes (HSEN) to heading 4421.