Information for ruling 600006049
This section is Advance Tariff Ruling
- Start date
- 23 Mar 2023
- Expiry date
- 22 Mar 2026
- Commodity code
- 4820500000 (opens in new tab)
- Description
- The product is a photo album used to store photos. It has a leather outer cover with handmade recycled cotton paper inside to mount photos. It is bound using leather string. It is packaged in a plastic bag.
- Keywords
-
- FOR PHOTOGRAPHS
- PHOTO ALBUMS
- FOR STORING
- PRINTED PRODUCTS/STATIONERY/BOOKS
- LEATHER
- 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 (GIR)s: 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 3 (b) has been used as the photo album is considered to be the essential character. GIR 5 (b) has been used to identify normal packaging for transport GIR 6 has been used to classify the goods to sub-heading 482050 – Albums for samples or for collections Also classified in accordance with :- Harmonised Standard Explanatory Notes (HSENs) to Heading 4820