LAMINATED VENEER LUMBER (LVL) LVL IS AN ENGINEERED WOOD PRODUCT THAT USES MULTIPLE LAYERS OF WOOD ASSEMBLED WITH ADHESIVES. IT IS TYPICALLY USED FOR HEADERS, BEAMS AND RIMBOARD AND EDGE FORMING MATERIAL USED TO PRODUCE ENGINEERED TIMBER JOISTS. THE JOISTS ARE USED IN THE NEW BUILD CONSTRUCTION MARKET FOR FLOOR, ROOF AND WALL BEAMS

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:- GENERAL INTERPRETATIVE RULES (GIR)S: GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 4412 WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL. PLYWOOD, VENEERED PANELS AND SIMILAR LAMINATED WOOD GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 441299 CONTAINING AT LEAST ONE LAYER OF PARTICLE BOARD CN CODE 44129985 OTHER THAN AT LEAST ONE OUTER LAYER OF NO CONIFEROUS WOOD TARIC CODE 44129985 OTHER THAN PLYWOOD OF CONIFEROUS SPECIES, WITHOUT THE ADDITION OF OTHER SUBSTANCES, OF A THICKNESS GREATER THAN 18.5 MM WHEN SANDED, OR A THICKNESS GREATER THAN 8.5 WHEN THE FACES ARE NOT FURTHER PREPARED THAN THE PEELING PROCESS. ALSO CLASSIFIED IN ACCORDANCE WITH HSEN NOTES TO HEADING 4412 REFER EU REG 2017/1983 ALSO REFERS