Information for ruling 600006831
This section is Advance Tariff Ruling
- Start date
- 30 May 2023
- Expiry date
- 29 May 2026
- Commodity code
- 4823908580 (opens in new tab)
- Description
- The product is a 40 piece of black paper straws. Packaged in a head card and opp bag.
- Keywords
-
- STRAWS, FOR DRINKING BEVERAGES
- PAPER
- CIRCULAR
- 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 - Packaged in a head card and 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 Classified in accordance with: Harmonised System Explanatory Note (HSENs) to heading 4823