Information for ruling 600005847
This section is Advance Tariff Ruling
- Start date
- 16 Feb 2023
- Expiry date
- 15 Feb 2026
- Commodity code
- 7108138000 (opens in new tab)
- Description
- This is an edible 23 gold carat leaf sheets, used for decorating food such as cakes. It is packed with two sheets per pack measuring 50mm x 50mm. They are packed in a cardboard envelope.
- Keywords
-
- CARDBOARD
- PUT UP FOR RETAIL SALE
- FOR DECORATION
- EDIBLE
- GOLD
- 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 the product by the terms of heading 7108 - Gold (including gold plated with platinum). Unwrought or in semi-manufactured forms, or in powder form. GIR 5(b) has been used to identify the type of packaging. The product is packaged in a card envelope. GIR 6 has been used to classify the goods to subheading level 710813 - Other semi-manufactured forms. 8 Digit Code - 71081380 - Other than bars, rods, wire and sections; plates; sheets and strips of a thickness, excluding any backing, exceeding 0.15 mm. Also Classified in accordance with Harmonised System Explanatory Notes (HSENs) 7108.