Information for ruling 600006056
This section is Advance Tariff Ruling
- Start date
- 31 Mar 2023
- Expiry date
- 30 Mar 2026
- Commodity code
- 4823709000 (opens in new tab)
- Description
- Disposable plates made from over 98% Bagasse (sugarcane pulp). The plates have no additional (plastic) coating and are packaged in polyolefin (POF) shrink wrap film with a self-adhesive label. Ten plates per POF pack.
- Keywords
-
- BIODEGRADABLE
- PLATES
- OF PAPER PULP
- DISPOSABLE
- TABLEWARE
- BAGASSE
- 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 4823 - Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres. GIR 5b has been used to identify the type of packaging - pack of ten per polyolefin (POF) shrink wrap film with self-adhesive label. GIR 6 has been used to classify the goods to subheading level 482370 - Moulded or pressed articles of paper pulp. 8 Digit Code 48237090 - Other than moulded trays and boxes for packing eggs. Also classified in accordance with: Harmonised System Explanatory Notes (HSENS) Note B to Heading 4823 Harmonised System Explanatory Notes (HSENS) Note 5 to Heading 4823