Information for ruling 600005051
This section is Advance Tariff Ruling
- Start date
- 09 Dec 2022
- Expiry date
- 08 Dec 2025
- Commodity code
- 4820103000 (opens in new tab)
- Description
- A guest book in the shape of a cloud – The non-refillable guest book has a wooden outer cover and contains 32 blank paper pages. The front, back and the paper pages, are perforated at the edge with three holes, through which a textile ribbon is threaded, and a bow tied keeping the cover and pages together. The book is designed for use at celebrations, such as baby showers. It is used for guests to write notes in for the owner. Packaged in a box with a PET lid.
- Keywords
- FOR WRITING NOTE BOOKS WOOD HARDBACKS PAPER WITH RIBBON NOT PRINTED OF PAPER
- 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 (GIRs): GIR 1 Has been used to classify this product by the terms of heading 4820: Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers, of paper or paperboard. GIR 5(b) Normal packaging for transport – Box with PET lid. GIR 6 Has been used to classify the goods to subheading level 482010: Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles. 8-Digit code 48201030: Notebooks, letter pads and memorandum pads. Also classified in accordance with: - Harmonised System Explanatory Notes (HSENs) to heading 4820, notes (1) and (8)