Information for ruling 600006280
This section is Advance Tariff Ruling
- Start date
- 04 Apr 2023
- Expiry date
- 03 Apr 2026
- Commodity code
- 4823908580 (opens in new tab)
- Description
- Strong paper coloured drinking straws, can be used for parties.The straws are striped and come in various different colours pink, blue, yellow and green, with each packet containing 40 straws per plastic bag. Dimensions: Length: 195mm, diameter: 5mm (Approx.)
- Keywords
-
- DISPOSABLE
- PRINTED
- STRAWS, FOR DRINKING BEVERAGES
- AS CYLINDERS
- WITH STRIPES
- PAPER AND PAPERBOARD PRODUCTS
- 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)). 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 - Head Card 1 + OPP Bag GIR 6 - Has been used to classify this product by the terms of heading 4823 90 - Other than elsewhere specified in this heading Code 8 - Digit Code 482390 85 - Other than paper and paperboard, of a kind used for writing, printing or other graphic purposes 10 - Digit Code 48239085 80 - Other than elsewhere specified Also Classified in Accordance with: Harmonized System Explanatory Note (HSENs) to Heading 4823