Information for ruling 600006319
This section is Advance Tariff Ruling
- Start date
- 14 Apr 2023
- Expiry date
- 13 Apr 2026
- Commodity code
- 4823908580 (opens in new tab)
- Description
- 20pc White Paper Doilies. The product is made of paper with laced edges and used as decoration for table settings or for craft projects. The doilies are packaged in a polybag with an insert card.
- Keywords
-
- LACE
- FOR DECORATION
- TABLEWARE
- OF PAPER
- FOR FOOD INDUSTRY
- 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 the 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 5 (B) has been used to identify the type of packaging used - polybag and insert card GIR 6 has been used to classify the goods to subheading level 482390 - Other than Filter paper and paperboard; Rolls, sheets and dials, printed for self-recording apparatus; Trays, dishes, plates, cups and the like, of paper or paperboard and Moulded or pressed articles of paper pulp 8-Digit code 48239085 - Other than paper and paperboard, of a kind used for writing, printing or other graphic purposes 10-Digit code 4823908580 - Other than elsewhere specified Also classified in accordance with: Harmonised System Explanatory Notes (HSEN)s to Heading 4823 Note (11)